APR will win...
Here's a reset to the assumptions that may help. Poke around the web some and I think you will come to these conclusions.
S8+ is nothing but an S8 with a mild factory tune. No other parts got changed motor wise AFAIK. Check APR or the threads and what you will find is if you get EITHER the 520HP std. S8 OR the 605HP S8+ tune from APR, both come out the same. As in...all you are doing is superseding the mild factory tune with an APR tune, but otherwise to the same motor, turbos, etc.
Another conclusion you will likely reach: that big delta between the 520HP and the typical stock dyno numbers at 575 or 580 will sort of evaporate on the S8+. In other words, do not assume that the "real" HP on a Plus is 605+ 55 or 60 = 660 or so. Poke some, but my own sense/memory is it is pretty close to the factory # of 605, rather than a lot sandbagged like it was with the 520HP.
S8 + of course gives you a factory warranty (to 50K, or longer if CPO), while APR will void the drivetrain warranty; you can bet for blown turbos and motors they will give it a strip search. Given turbos are letting go--often straight stock--if you follow those threads on the C7 board (especially the early ones), something to consider.
P.S. My 2015 520 HP S8 is not tuned at all...and under 4/50 now and then CPO for another 2 years. Already way more HP than is usable safely 99%+ of the time, at least in a built up metro area like SF Bay Area.
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