Once the tuner has a collection of tunes, he should have something that may be close to what will work in the car, but would probably pull some timing out accross the board and richen it up a bit to allow for any operating differences between different cars. Once it is determined the car is safe, they can then set about getting correct boost and air fuel ratios and when satisfied start to chase spark timing. To do it correctly rather than just chase an outright dyno figure, timing will have to be changed at each load and rpm point to make sure the customer is receiving the best power tune available. To determine whether the maximum has been acheived they will have to go past the best spark point to where the car would drop power at the rpm point they are looking at. When it has gone past it, then the timing can be pulled back to where the maximum was. This has to be done 1 rpm point at a time so as not to get false readings. This is what takes time to do correctly. Then every time spark is changed, it can affect boost slightly so that has to be corrected and possibly air fuel tables. There is also things like getting fuel trims close to zero at idle etc to help correct starting and running etc before closed loop is achieved. Then knock sensors need to be turned on and recheck for any false knock and correct if needed. Finally the car needs to be driven on the road to check operation in the real world and things like auto settings can be tailored to suit the owner. This is assuming the car has no problems like torque management issues, coils breaking down, owner induced problems like boost pipes blowing off and having to be rectified, sensors not fitted at all, camshafts not fitted correctlty etc, beleive me I see it all the time This is just a quick run down and some tuners will do it differently to this.