18hp is easily attributable to the cams given how the valve lift is so restricted on the 2.5 stock items (and about what we expect to see).
The before results are not good, if this restriction is still present (I supect it might be) then the after results could be closer to the 190 we would expect.
I also estimate nearly half the power gain is cams..
I also think that Opel send the 2.5 auto omegas here with an Ecu designed towards economy.. so changing the ECU to 3.0 brought more power than we can guess.. I estimate 6-7 hp gain may be caused from increasing the inlet size and inlet polishing
later I will try the same dyno with an aftermarket open air filter instead of stock..
Any chance you can translate the first three lines of the dyno plot against the figures cem
second graph 144.4 hp translation
measured max engine power 97.7 kw (132.8 HP) (5530 RPM)
calculated max engine power 106.2 kw (144.4 hp) (5530 rpm)
lost power on drive train and axels (30.7 hp) (156.6 km/hr)
third graph 187.7 hp translation
measured max engine power 126.1 kw (171.4 hp) (6740 rpm)
Calculated max engine power 138.1 kw (187.7 hp) (6740 rpm)
lost power on drive train and axels 34.5 kw (46.6 hp) (182.2 km/hr)