For what type of vehicle? Keep in mind, numbers will vary, based on engine, mods, gas, and dyno.
We will only tune on load bearing dynos, rather than inertia dynos. That being said, inertia dynos also have a fudge factor of ~20% over load bearing dynos. On top of that, 99% of the vehicles on the road, do not need a dyno tune, as a street tune will more than suffice for the needs. Once you start putting big engine mods on, that is when one should start seeking a dyno tune.