Just to clarify the timing was spot on, the only reason it appeared to be incorrect was the ECU wasn't put into base timing lock mode when the other person tested it... Another workshop had wound the idle speed screw right out (high rpm) to account for some other problem (not sure why?)...
So basically as the ecu wasn't locked, and achieving the desired target idle rpm was outside the scope of the factory idle speed motor, the factory ecu retards idle timing in a last ditch attempt to lower the idle...
With the idle speed screw in the correct position the ecu no longer retarded the idle timing and was quite happy at 15 - exactly where it had been set prior to tune.
My vote is still flow restriction! Drop the exhaust and run dual map sensors, in plenum pressure & pre cooler pressure...
Have you checked the cam timing yet?