I would imagine if you're drag racing then 120mph should be within reach if you're pushing any kind of power. And shifting into 5th would REALLY suck! The GSR tranny is an all around great tranny. If you want lsd then go with a type-r tranny. I dunno...its just personal preference. I would rather buy a GSR tranny and call it a day instead of buying a b16, find a ls 5th, buy a ls 5th, open the tranny, pull the b16 5th out, install the ls 5th, close tranny up, etc, etc... And it isn't going to be that big of a difference between the b16 and the gsr. ESPECIALLY when/if you're spinning.