^ good point about not just automatically going a step colder. That said, I did notice a few differences and things to consider. I apologize if already covered.
First, I found that is true that both the GTI and Golf R from the factory can use the same heat range 7 plugs, evening sharing the same OEM NGK part number, 06K905601B (GTI 2.0L CNTA engine only).
https://parts.vw.com/a/Volkswagen_2016_GTI20L-MT/_53898_6700752/IGNITION-SYSTEM/9282155.html
https://parts.vw.com/a/Volkswagen_2016_Golf-R/__6781687/IGNITION-SYSTEM-ELECTRICAL/9273221.html
And yes, you would need to justify big power gains to go colder. Many have pointed out that NGK gives a 75-100 HP guideline to help decide, but compression is really the key:
"Typically, for every 75-100 hp you add, you should go one step colder on the spark plug's heat range." Just before that they also state, "when compression is raised, along with the added power comes added heat...a colder heat range spark plug must be selected." So the concern is heat from compression which would make it a matter of evaluating both horsepower and torque. And we all know that turbocharged engines like ours can also raise torque through the roof with a tune.
https://www.ngksparkplugs.com/about...l-plugs-always-necessary-on-a-modified-engine
So with that said, a 91 octane APR Stage 1 tune on GTI has a stated increase of 78HP/105TQ; increase of 87HP/114TQ for 93 octane. On its face it does seem APR has grounds to both recommend a stage colder in the GTI, and most definitely going colder in the Golf R when your spark plugs could really be the same as certain GTI's. Power tunes stretch the limits of heat range 7.
http://www.goapr.com/products/ecu_upgrade_20tsi_gen3_mqb.html