Pre production design criteria.
A team of people will produce a "plan" for ever aspect of the car build, fuel consumption, hot/cold start condtions, hp/torque, parts window tolerance %, throttle response, EOBD rules, Euro emissions, nosie, vibration, egts, power curve, fuel used per crank rotation under all conditions, WOT, idel, cruise ect..
Then its the job of the software calibrators to work with hardware designers and to sit on engine simulators trying to meet the criteria which has been set out on paper work
One of the parts of the criteria would be that the air flow to produce x amout of power at x lambda needs to be done by running the turbo at x amount of % of the turbos peak efficiency based on manufactors compressor map.
A stock 140pd @ 1.35bar might peak air flow at only 55% of the "compressor map" efficiency, then a basic safe remap would take the boost to 1.45-1.5bar and would end up closer to 70% efficiency and make a safe 180bhp but at a cost of a air fuel mix, and more fuel used per crank rotation when at 70%+ pedal position.
Petrol cars are much easier to meet eurbo emission rules, take the AUM and AUQ same hardware just the mapping on the AUQ takes it up by another 30bhp, due to how the ecu can control the emissions and egts. The AUQ has more power but better emission control.
They cannot just map a 140pd to 170 as to get the power to 170hp would mean running a richer lamba value which could be out of the Euro guide lines, and not meet the spec % of the compressor map