As I understand it, tuning is a highly subjective art. The tuner has to make many judgement calls to balance safety with performance. He has to take into consideration the current environmental variables and decide how conservative/aggressive to tune the ECU. And I'm not sure you realize that the accuracy of a dyno (and even hp/tq numbers) don't have much to do with the tuning process at all. Sure, the power output is what you're working toward, but most of the tuners time is spent watching sensor readings like AFR's and knock. Power is mainly somthing you measure after the tune.
Back to using my car as an example, I'm not saying that my tune is better or worse than if I had gone to Nate for an hour, since, like I said, it's impossible for anyone to know with any level of certainty...especially considering he's out of business now. I'm just saying both sides of any argument should try to keep an open mind.

There's nothing wrong with a tuner taking his sweet ass time when you're not paying by the hour.