^agree.
Best to help translate alternate MAF installs, and for trimming fuel. Not the best choice for medium or heavy tuning, though, because fooling the airflow to the ECU can also inadvertently adjust your total timing, and that can be bad (depending on circumstances).
I used it on my old S4 DE (S4, IHE, 255pump, etc) and made 154whp... up 8 peak from pre-tune #s. It's also SUPER handy for reading/setting your TPS voltage.
Just DON'T get in the habit of constantly screwing around with it; set it, leave it alone.