As you know I dislike SD so I cannot answer NOs effect when SD is used but as to the MAF anytime PCM is being lied to as to the true airmass then torque values reported are also incorrect and reason I rarely would consider changing MAF and VE tables not only for correct Tq values but also line pressure for A4/A6s

I have seen many, many OBD scanner recording and when MAF is screwed with the delivered torque values PCM reports are never correct and have seen auto shifting effected due to then line pressure also then being calculated wrong

Good example is GM finding A4 failures due to over oiling 3rd party aircleaners getting onto MAF sensors and line pressure then reported incorrectly