25 hp tohatsu 1994 model

does this year model have an restrictor plate? can it be removed if it has one and will it cause damage to the motor?

Impossible to know how that motor is equipped after 15 years, and difficult to identify it with certainty from your description. There is no such thing as a "1994 model". Tohatsu/Nissan motors go by the actual model and serial numbers for servicing purposes. Yours may be an M25C2 or C3. If it does have a restrictor, it won't hurt a thing to run without it. To verify, pull the carb, and see what there is between the carb base and the inlet manifold/reed plate. If there is a gasket or plate with a narrow slit in it (as opposed to the big round hole the size of the throttle plate), that is a restrictor. If that's present, and you remove it, and then adjust the timing per 30 hp specs, you will have 30 hp output.