147 at the wheels to 190 at the fly is a pretty optimistic flyweel correction if you ask me. all me sceptical, but I never EVER look at fly estimates on dyno printouts. every car is different and will have difefrent transmission losses. besides, what does it matter what the engine's making when it's what's going down on the road that actually does anything.
tht said, that's not a bad figure at the wheels for an N/A SR20, and yes it is absolutely necessary to alter the fuelling in response to absolutely any modification made to get the best out of it. not only that but if it's underfuelling after being modded it's better for the engine aswell.