L67 is the Series II supercharged motor. L32 is the Series III supercharged motor. You can run the stock L67 tune on an L32.
As for the L36 (series II N/A) and L26 (Series III N/A) They have a much more agressive tune just due to them being n/a. That and the gearing on the trans is quite different from the GTP and GT/SE (2.92 for GTP's and 3.29 for GT's/SE's) Which is why I mentioned that if indeed he did the L67 motor swap he's more than likely (or atleast SHOULD be) running an aftermarket tune.
