I too am a bit confused... especially since, generically, I have experienced a 15-20% difference between Whp and flywheel hp.. thus 231 whp x .15 yields 265 flywheel hp, which isn't far off Porsches typically conservative HPO rating of 252-258 depending on year.
While I have never said you couldn't get more HP, one should realize that for a "world" market that uses the car under all sorts of conditions, certainly Porsche leaves some HP on the table...
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1976 914 2.0
2000 Boxster 2.7 (sold)
1978 911 SC (sold)
1970 914 w/2056 (sold)
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