Fairly sure it's a second Lambda, I have no idea why? Not sure it can be played with in VCDS either, you'd need someone who can hack into the ECU??
I've just re-read properly, you've an ED30 and you're just looking to get 260bhp with an intake and a de-cat DP. You could just have it remapped and get 300bhp and a load more torque on your standard kit, it'd be less money.
JonnyC would be a decent person to ask as he swaps his DP for a decat one on track days & 1/4 miles (doddle to do), I'm pretty sure Revo have given him a specific map for doing so.