For 40k they better be able to offer LSD, upgrade brakes and tires, tighter suspension, and twin turbo! I think they'd definately offer it in the US, but most likely through Nismo, although I wouldn't rule out it being a new trim line. I think the next GT-R will be an inherently different car, others in the thread have already pointed out key differences that will seperate 350ZTT buyers and GTR buyers, nevermind the price spread they will most likely have.