It's much more than the tune. Unfortunately there are almost too many variables to compare here. Here's a few that can make MPG vary wildly from one person to the next:
0) Accuracy/Methodology of MPG calculation
1) Driving Style (throttle input, shifting style, braking points,etc)
2) Driving type (highway/freeway)
3) Traffic
4) Condition of car (stock or otherwise)
5) Gasoline (octane, E85, E10, etc)
6) Altitude
7) Tire Pressure
8) Tire size/type
9) Alignment
10)Vehicle Weight
Point is, be careful with comparisons from one car to the other. I think if we don't even have a consistent and accurate way for calculating gas mileage, the whole conversation is almost a non-starter. /ubbthreads/images/graemlins/dunno.gif