Have you driven both? The is20 doesn’t make more hp/torque down low, it just makes a lot less up top.
The is38 is the perfect stopping point for these cars, and if you’re spending the money on a pro tune (not saying you are, but in that hypothetical situation) your return on investment is a lot better with a slightly more expensive is38 vs is20.
The is38 has a much smoother/more natural power band, like what you’d expect from a turbo car if you’ve ever driven anything with a aftermarket turbo...the choked down top end of a is20 isn’t a good thing no matter how you slice it.
Also, tickets are the same at 90hp in a Mk4 Tdi as in a 350hp mk7...having the power isn’t what causes that (my wife makes that argument all the time). Being distracted or just dumb is what get tickets the majority of the time. A nice on ramp or curvy back road has NEVER netted me a ticket in any of my modded vehicles. It’s always when I’m bored or tired just clipping along at 15 over instead of 5 over (dumb) because I’m not paying attention.
End is38 sales pitch lol, I know a lot gets lost in text vs having a real conversation but read this as being buddy who’s a bad influence, not as being an ass