IMHO, it's really pointless to tune for more than 18 psi on the K04. Yes, you can safely tune so that it will spike above 18, but then settle and hold boost value maxes out at 18. But,there's just too much data out there regarding the flow rate of that turbo to suggest that any higher boost would get you anywhere good.
More than 18 psi or more than 6,000 rpm and it simply cannot push the air through without producing extreme heat. When those temps climb like that, you are then working at cross purposes with yourself because the hotter compressed air ends up being hotter boost air temp coming out of the intercooler and you lose power.
On top of that, the K04 has a very small diameter center shaft (only 5mm, if I recall correctly) that overheats easily at higher boost levels and higher rpms. Sustained boost above factory levels, especially when operated under load and above 5,500-5,800 rpm will soften that center shaft and greatly shorten the life of the turbo.
I say this from the prospective of someone who has decided to stay with the stock ECU tune, but who is running a catless dp/rp and a CAI intake. This setup does give me about two psi more boost under most conditions, while still allowing the ECU to step in and either boost cut or fuel cut me if it thinks conditions are unsafe. I spike to 18-19 and settle down to a steady 17 psi up to about 5,500 rpm or a bit above, after which it tapers back pretty quickly as the ECU closes the throttle plate. I think this is safe. Sometimes aggravating, but safe.
I defer to the opinions of those who are running AP tunes with higher boost. I may be wrong, but I doubt anyone would recommend boost levels to hold above 18 on the K04, at least anyone who wants their turbo to last very long!