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I just spoke with Jeff at Corsa.

The performance testing is done by a certified third party, Back Street Performance.
He also mentioned that the C6 Vette does pull a performance gain, 10-13hp peak, but this is not plastered all over their website. He mentioned that the Corvette is already performance tuned and the truck manufacturers use a more restrictive system. The simple exhaust swap on the Toyota produced these gains, as proven by their third party evaluation. Take it for what it is.

BTW...the Sequoia system is a few weeks away. They tried using the Tundra setup but had acoustical problems with the cabin, since the Sequoia and Tundra cabins are shaped differently. Corsa is particular with producing systems without drone or resonance unlike other manufacturers like Borla, B&B and Flowmaster.