I’d say the intent is still that an improved familiar can’t be a tumor.
But... if you don’t care about the tumor part, it’s still possible to replace your tumor familiar with a regular improved familiar. It just wouldn’t be a tumor or have those tumor abilities.
It gives a reason then a rule. The rule probably holds anyway. But why would you even want a dire rat improved familiar?
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Benefit: The alchemist creates a Diminutive or Tiny tumor on his body, usually on his back or stomach. As a standard action, the alchemist can have the tumor detach itself from his body as a separate creature vaguely resembling a kind of animal suitable for a familiar (bat, cat, and so on) and move about as if it were an independent creature. The tumor can reattach itself to the alchemist as a standard action. The tumor has all the abilities of the animal it resembles (for example, a batlike tumor can fly) and familiar abilities based on the alchemist’s caster level (though some familiar abilities may be useless to an alchemist). The tumor acts as the alchemist’s familiar whether attached or separated (providing a skill bonus, the Alertness feat, and so on). When attached to the alchemist, the tumor has fast healing 5. An alchemist’s extracts and mutagens are considered spells for the purposes of familiar abilities like share spells and deliver touch spells. If a tumor familiar is lost or dies, it can be replaced 1 week later through a specialized procedure that costs 200 gp per alchemist level. The ritual takes 8 hours to complete.
Small
not eligible. only tiny or diminutive familiars
By RAW, but I'd allow it. It's wonderfully disgusting. Unless there's just an exploit involved and not the wonderful horror of a tumor the size of a small dog...