yeah, 2hp at 92mph, sure - makes sense if you track the car all the time I guess. But otherwise, I hardly ever go that fast, so I would never see a difference. The N54 guys will claim you can't feel 10hp, but I know you definitely can't feel 1hp.
In the end it's a cheap mod and people have fun working on their cars - personally I just don't care about 2hp.