I disagree, my stock B16A tranny was comparable to a GSR (pretty close anyway) and after reading up and switching to the LS tranny and an HKS BC I have improved my times by more than four tenths. many of my friends say it's all boost control and not gearing but I think it's a combination of both. But I'm still learning when it comes to the fine points of tuning cars so maybe it is due to the better boost settings and not the LS tranny but either way, spending dough on a Type-R tranny or a Spoon tranny is a waste of money IMO.