I chipped my 2000 2.7L Boxster about 3 years ago (Autothority chip) and ran a number of dynos as we tried to dial it in with the exhaust and intake setup I was using. I picked up a few hp (maybe 5 to7+), but it did a noticable job of flattening the torque curve (good thing). It also seemed to change the throttle response, making it more responsive.
Car was more fun to drive after the chipping, but in hindsight, it was not worth the money, at least not for me, especially these days when there are more options availble to get some real power in our cars (new engine....).
Ed