I'm sure they got that HP through better intake and exhaust. I think that's how they got the power between the G35 and the G35c too. not 100% sure though. The '03 Altima dyno @ 207WHP and 224ft-lb of tq, so it gain 5 HP but lost 3ft-lb of tq. With that large engine, I don't think it'll be too hard to adjust the intake and exhaust to make decent gains. Especially when the original was pretty restricted.

personally, I think it's good that they're trying real hard to win the HP race. W/out the Altima w/ 240HP, who knows if the Accord would come out w/ 240HP. In the end, it doesn't matter who wins, because for sure the customer would be the final winner.