Hi everyone!
Today I will tell you what this table is used for to stop speculations about it once and for all.
It is used not for torque calculations!
MBT values from this table in E38/E67 controllers is used only for three purposes:
1. Intake Valve Temperature (IVT) calculation
2. Exhaust Gas Recirculation various temperatures calculaction
3. Catalytic Converter and Oxygen Sensors temperature modeling
Truth to tell, MBT table actually is not MBT table at all. It's a reference table where all those models are factory calibrated. Most model calculations internally use "Spark Advance MBT Delta" parameter which represents difference between MBT and actual Spark Advance. All negative values are clamped to zero. So if you have MBT 55 deg and Spark Advance is 40 deg, Delta will be 15 deg. And if you lower MBT to 35 deg, you'll get zero Delta. That's why lowering values in the MBT table leads to almost no effect, it already has about a half of values close to final Spark Advance even in stock calibration.
The crucial part of this is IVT calculation model because it affects transient fueling and thus overall driveability. Spark Advance MBT Delta has additive influence on IVT with negative derating factor of about -0,6 deg.C per deg spark. So you can increase acceleration enrichment by pulling up MBT which will cause lower calculated IVT and lower Evaporation Factor. But do this very carefully and only to make local changes. Overall AE/DE must be tuned using transient fuel model.