I am going to have to agree with hinirags here.
Although I treat with distain anyone who calls NFSU a racing simulator show me one single real life racing car that doesnt allow for ANY engine tuning. In fact show me one single race team anywhere that doesnt have an "engine guy".
And for all those complaints about engine tuning is too difficult and hard and i dont understand....how much about suspension geometry did you know before LFS?
In fact, noobs just ask for a set and get it, so its fair to assume there are still plenty of racers who still dont understand.
The greatest advantage in engine tuning (if brought into the game correctly) it is will actual create differences! Racer A goes for a torquey setup to get drive out of the corner on his particularly soft setup, racer B on the other hand sacrifices low down torque for up top power so he can blitz racer A down the straight, but once we arrive at a corner again, the advantage is back to racer A.
In reality this is how a car is tuned to a driver, a combination of suspension and engine management.
Having said all that, I tend to agree its not something we need in S2 Final, there is a heap more to do yet, and so far the racing is great anyway.
Maybe S3, or 4, or 5 and beyond?