The dealer who sells you the exhaust has to associate it to your VIN. Any dealer thereafter can flash (if some requirements are met, which compliance is on the dealer...) the map to your bike.
It's my understanding that it cannot be associated to another VIN.
That being said, anecdotally, it's not the best tune. I think you can do better in the aftermarket.
I've been told by my local dealership that once an Akra has been installed on a bike, that the upmap is restricted to one serial number to one vin number.
Is there any truth to this?