All the Mivec controller does is change the Mivec point. The factory did such a good job that there is basically no need to change this with general modifications.
A mivec controller would probably be beneficial only if you start playing around with cams, your compression etc.
I have a Mivec controller installed and over the years my conclusion after testing is that it does indeed slow your car down slightly IF you change it from the standard position. This is looking at doing 0-100 runs timed by a RSM, with relatively consistant launches. Ofcourse if you want to find this out for sure you can always get a number of dyno runs with diferent mivec points.
Another reason to have is to turn Mivec off completely, say if your brother or gf drives, to save petrol ofcourse
If you do want one you don't have to spend 500-600 bucks to get one, 2nd hand ones on ebay go for about $100, and if they have the wiring harness it really should be just a plug in job. And no you don't have to dyno tune it, as all it does like I said above is changes the mivec point.
If you want to spend money, get a Air Fuel Controller or a Rev Speed meter, as those two will provide more features.
Hope that helps.