My mate just had the tune done by walky, Ve SS S1 ute auto AFM, it had a 2.5 inch custom catback system made by Lillford exhaust in newcastle, so he only had the tune and otr done, the tune also removed the AFM, from memory the tune, otr and dyno was around $1300, the car made 353 hp at the wheels after tune on dyno, you can probably get an exhaust cheaper if you shop around and take that out of the equation since that is where the majority of the price is, when i rang walkinshaw the quote for 2.5 inch stainless steel catback system was $2190 fitted by itself,of course the thing to remember here is that the walkinshaw exhausts are stainless steel, so you will pay extra for that, a decent mild steel 2.5 inch exhaust should only set you back somewhere around $1000 to $1400 depending on whether its a pre made bolt up brand name product or actually made custom by an exhaust shop.
I have a VE SS S2 manual and have been doing a fair bit of research on custom tunes and from what i see it doesnt matter where you take the car to be tuned, the cost is relatively the same and the gains are around the same as well, the fact is that unless you are going to start camming the engine and putting other nice go fast bits in the engine, the gains you can get from a tune alone are limited, what you need to take into consideration is what you want to eventually do, if you want a nice cruiser with a bit of extra torque, horsepower and more of a V8 sound which the standard VE SS doesnt have, then a walky pack or any other tune and exhaust will give you that, if you want to get massive torque and horsepower gains, dont spend the money on that, wait until your car is out of factory warranty if the warranty is part of the issue, then go for a cam and tune package and have an exhaust custom made for the car, if you shop around you can get some pretty good gains for a decent price for 6.0L engines, this has all been a bit long winded, what it all comes down to is that everyone has their own opinion on whether walky tunes are good or bad, at the end of the day the tune itself offers good HP and torque gains over the standard VE tune, the price for the tune itself is not really any different than other places offering tunes and the power gains are all similar
As a side note i have a walky 2.5 inch catback on my car that i got through a mate for a good price, the sound is nice, its not much louder than the standard exhaust at idle, but when you step on it has a nice note throughout the rev range, you know your driving a V8 and there is no drone in the cabin of the car that i have noticed throughout any of the rev range.