LOTS of info on deleting the EGR in other posts.
doesnt gain more boost, but biggest perks are...
-keeps plenum & blower cooler without hot exhaust gasses recirc'ing and the direct metal connecting acting as a heat sinc for the headers
-cleans up drivers side ofmotor to make plug changes easier
downsides are
-not emissions legal
-may cause mpg to drop a tiny bit
and yes you need a tune or it will throw a code.