We did the head on the S3 at the same time as all the other work, so its hard to say what difference it actually made..
I have never heard of anyone doing 'testing' on this though, certainly not to the point at which you could put a number to it..
The K04 will flow what it can flow, the engine is not the restriction with that turbo, so gaining power at the top end with a K04 seems very unlikely.. With a larger turbo, yeah you most probably will find gains, but there going to be minimal.. Maybes 15hp tops on a GT30 running 30psi..
Also, bare in mind, thats all at the top, you will loose a certain amount under the curve as a trade off..