In my honest opinion, it's almost never worth doing a swap, if the car came with that engine at any given point from the manufacturer. The only reason I'd do a CDL swap is if I blew my BWA because a cdl base is only twice as much as a bwa base.
For the amount it'd cost you to swap a CDL, you'd be able to forge your bwa, and then you have a fresh engine basically. A stock, good condition K04 can push 350-360hp on a BWA as long as you keep the torque under 500nm. It wont blow up right away if you go over, but it's a pretty good safety net tbh. If you're going to stick to a K04, it's not worth forging nor CDL swapping for that extra 30-40hp and 50nm. If you wanna go big turbo, it's better to forge than swap imo.
If you have a k03, it's a different story. A k04 swap with used parts will cost you about 1k so in that case it's much better to CDL swap than upgrade your BWA. If you're going with some fresh oem K04 injectors, they are about 250 each so just the 4 injectors will cost you 1k, then there's the turbo, the hoses, the intercooler, because a K03 intercooler is basically useless for a K04. Outside temps were 12c, 50-200kph rolling sprint, intake temps over 54c at 180kph...
I had a 1.4 tsi, the 122hp version and kept wanting to do a 2.0 swap. Everyone told me it would be a huge waste of money, and it's true. For the amount of money it would have cost me to buy the engine and swap it in, I bought this Jetta with engine problems from some dealer in Germany for just under 2800 euros with 128k km on it. It had a few split vacuum hoses and a bad pcv, but they dint really know that. Had to tow it home which cost me another 600 but after selling the 1.4 I actually ended up turning a profit.