|Timing seems to vary by tuner. I've seen stock-ish, advanced and retarded so I'd say it depends on the tuner.
If you are really curious there used to be a pretty lengthy discussion about this and a bunch of bin files on the Nistune forums. I don't know if it is still there - haven't been on there in a while as we have had SZ come here for the past several years.
ConVerTT - 93 Hi Compression TT Convertible (black)
XtraVerTT - 93 Hi Compression TT Convertible (glacier white)
SlickTTop - 96 OBD1 TT Slicktop (black)
Old Yeller - 90 Slicktop NA (PGY)
RedZed - 90 "factory" 2+0 TT
EmoZed - 89 RHD for parts - RIP
And their hot Asian Cousin - 01 Acura NSX NA