Maybe FI they gained 20, no one that I have seen on here NA have gained that...not even Matt D who had every bolt known to the 3V world and rev'd his car to the moon.
You asked a question and I gave an answer; I saw with my own eyes a car with BBR stg 1 cams, UD pullies, LT's, 62MM TB, and pypes mufflers gain 5 hp with the FRPP intake..and that was after swapping in new plugs so the 5 hp gain may not have been from the intake!
Agree the consensus is 15-20 hp for heads, you might see more from the intake due to the free'er flowing heads but I don't think there is 40 hp in the intake, tb and heads....but hopefully for your sake I am wrong.
A head swap is no joke nor cheap, who is doing it?