There are 2 things to consider, when it comes to reported TQ:
Line Pressure:
The transmission has to see TQ values on CAN, that are matching real world as close as possible. With the stock ECU flash our N55 test car reports a maximum of around 420 Nm on CAN, which is the direct input value for the transmissions line pressure. Those 420 are pretty close to reality, as we all know. (that's Engine torque, not wtq)
With the stock TCU flash TQ is limited to 550 Nm in Gears 1,2,3,4,6 and 475 Nm in Gear 5. With the Alpina flash, all gears get upped to 570 Nm.
Our Stages will sport the following TQ limits on CAN:
Stage 1: 600 Nm, all gears
Stage 2: 700 Nm, all gears
Stage 3: 1000 Nm, all gears
Note: These are raw CAN values. They maybe altered with thresholds or minor factors in the ECU before applied.
The reported TQ on CAN has a direct relation with line pressure. So pulling down reported TQ, helps generate slip in these units.
Pressure/TQ Management on shifts:
The reported TQ serves also as input for all pressure maps and all TQ management maps, used during shifts. So if they are off, shifts are bad/slow/slip. The stock maps (in 6HP21) have a maximum of 450 - 580 Nm (that varies from map to map). Those maps are stretched on our side. In case of the Stage 3 all the way up to 1000 Nm. But those tweaks are uselss, if the reported TQ is kept down.
So from our perspective, it's pretty bad to underreport TQ and it's pretty bad to overreport TQ. Both approaches have their downsides. I know that this get's complicated as soon as piggyback units and things like Meth come into play. The ECU does not know they are there, so it can't calculate it and TQ scaling may need to be adapted again.