Well I figure it like this......as the you climb through the GS-R's gears, the ratios become more and more responsive ( up until about 3rd, and then 4rth and 5th are pretty much the same). So instead of just using the GS-R's 2 best gears (2 and 3) in the last 2500rpms of the tach, I figure taking full advatage of them will yield the best results; dropping to 3300 from 1rst to 2nd, and then dropping to 4500, the beginning of the vtec engagement, from 2nd to 3rd. Of course the drop has to be balanced, so you dont lose too much time switching. Either way, each time you are only dropping roughly around 3k, which translates into, what, 2 tenths of a second ? The power you get from staying at the beginning of the power band and working it all the way through, will more than make up for the lost tenth of a second.