I havent heard of inlet manifold upgrades, unless you're going huge turbo. APR do one as part of their stage 3 kit I believe.
Exhaust manifold is more common although lots on here have got 240 bhp with the standard one, just non-standard everything else! I remember seeing that JBS advertise their uprated manifold alone on an AUM / K03s with accompanying remap will give 225 bhp, although havent seen it on any build threads so cant link sorry.
The biggest issue with aftermarket exhaust manifolds is the fit is truely awful and also the quality of them is poor and very prone to cracking except the JBS item that seems to be the exception but Badger5 recorded on increase in power by fitting it just a small improvement in spool. Badger5 are offering midly ported and polished standard manifolds as a cheaper alternative
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