What is throttle tip in if someone could explain to me what it is and how it works that would be great thank you

I think of it as that area when the throttle plate comes off idle and you get that initial surge. That might be over simplified, but that is what I think, when I hear that term.

if you are talking about tuning:

the tip-in tables are the ones that control how fast the throttle blade is allowed to open. So even if you mash the pedal, the computer does not "mash" the throttle blade open. The values in the tables can be changed so that the throttle will respond much better, but keep in mind those limits are in place for a reason. Think of it as abuse protection.

Enjoy!

in efi live it says that it is used to limit torque increase with throttle tip in and it gives me values to set it at and the values it gives me are between -867 nm and + 867 nm what would you suggest i set it at right now its at 0 but im not sure what would be better to do with this cause i want to get the most out of it that i can

Well I use HPT so Im not 100% sure what you are looking at with EFI. In HPT, the Tip-In tables limit the instantaneous torque increase based on RPM. If you set them all to 640ft-lb (the max), then the tip in limiting is disabled.
You may want to jump into the EFI live forum and post this same question over there.

So you are saying that not only torque management can hold you back, but tip in values as well?

Yes the tip-in tables are a form of torque management because they limit the rate of change of engine torque. So if you are idling at zero torque and you floor the pedal (command max torque), the throttle blade will only open gradually such that the torque increase does not exceed the tip-in limits.