yes Sam does tune 25 ecu's now.
i had my r32 done by him and it was f**ken awesome i dont see what people have against him, i will be gettin my rb25 done by him soon.
just go to his website Bryn and email him, he will let you know what you need to know.
spend 1600 on a pfc and tune minimun if you want. i can tell you its quite a bit cheaper going chipped stock ecu and prob just as good as a pfc.
EDIT: Mecury had the software that Sam gave them, but i dont know if they have the rights anymore, though they prob use different system now.