Since the computer has a built in learning mode that constantly adjusts as you drive, no tune will be compensated to keep the mixture correct. Of course for maximum benefit (power etc) a tune would be needed.
That is not correct and I see the damage all the time when Corvette owners finally come to me to clean the mess up
The PCM is not designed nor does GM's adaptive strategy care about a perfect tune.
The main purpose of PCM is to abide by EPA and smog output.
Error codes (DTC) have a wide operating window and the engine can be as much as 13% too lean before that lean code even trips and as much as -13% rich
for those DTCs to trip
Corvettes for some time come with short tube headers. Going to long tube for its total costs gain little
Common sense is the CATs and the O2 sensors were designed to be in certain exhaust temps and distances.
Long tube forces those functions to be moved further downstream where the temps are cooler which effects those functions and causes
different or even false AFR readings.
As it is if owner cares is that long tube headers are illegal as moving those smog devices is illegal.
From the PCM adjustments, it will not make large adjustments to fueling needs, add the E10 gas which leans AFR even more and the worst case
is owners are being suckered to either/and rid the CATs or the rear 02 sensors.
Consider the CATs alone the PCM has a over temp protection to prevent CATs from burning out so when PCM senses that it pumps in excess fuel to cool them down
Now moving or removing the CATs and PCM still acts if CATs are where GM put them even if the CATs or the crappy so called high flow CATs are installed
( which is also illegal)
Now you have the 4 02 sensors and the downstream movement or the rear ones ripped out and the stock GM tune not only cannot adjust properly but DTCs are tripping and not only will not go away but prevents the built in ON-board smog tests from being in a completed/passed state.
Now add most headers sold are "canned" headers made for C5s are even been sold as C6 or C7 designs and in many cases then cause a loss of low end torque.
Add the heat issues from long tubes and the total is a MUST of PCM being properly tuned ( and not the junk tunes where tuner hides the issues by simply turning off the DTCs to hide the problems from you)
Vendors claim high performance gains of their LT headers but the games is a tune is done which is what really made the gains and not the headers,.
Remember yes you could drive the car without a tune but you also could drive a 4 banger engine and that is not what a Corvette is about and in long term the incorrect tune will cause more fuel use, higher temps and more carbon built up on piston and valve tops and in most cases the wrong sparkplugs are used for LT headers.
Let's face it a Corvette owner can spend about $2,000 in total for LT headers and in fact lose backpressure and proper exhaust flow to reduce torque and
if not installed correctly with proper exhaust gaskets ( common fault I see) induce exhaust leaks which effects 02 sensor feedback to PCM.