The Japanese Cusco website also says "32.4%" with different before and after dyno figures.
http://www.cusco.co.jp/en/parts_prod...superchar.html
◆Cusco Supercharger Kit (Intercooled)
Peak Power: 208PS/7400rpm ・・・
32.4% gain over factory
Peak Torque: 24.6kg・m/5600rpm ・・・
43.0% gain over factory
◆Factory Stock
Peak Power: 157PS/6700rpm
Peak Torque: 17.2kg・m/6200rpm
※Results based off real world testing
Personally I think it's too early to know what the real numbers are although factory whp seems to average a lot closer to 170whp than 140whp.