From what I have found over the years, when we see a diferent model come out with 10 - 30 more kw than it's predecessor, the gains are acheived most of the time by comprehensive hardware upgrades to the engine and rarely just 'software' updates alone.
For example; look at the F6 Typhoon vs the XR6T or the GTI vs the Pirelli. You could easily acheive the higher numbers of torque and power with tuning and extra psi, though the manafacturers will upgrade rods, compressor and turbine housing A/R ratios, valve springs etc. as the engine must still be reliable over the long term.
However I have (rarely) seen the opposite, mainly with models which make more power over seas and they are then suffocated for our market mainly due to our emmisions laws. In this case the simple software update releasses the cork from the cars backside with no hardware needed in order to maintain reliability.
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