in the 03/04 defense my car puts down more trq then the the 07 has horses....and we all know hp looks good on paper but tq wins races...
the 07 is better up top buts its like a
nissan s2k, it revs higher allowing for more hp but the higher airflow and some other aspects decrease tq. Even 07's with the same mods as me have 20 to 30 ft lbs tq less then my 03. and the e46 has a launch controller similar to a two step, that makes a few tenths of a seconds difference.
just my

but then again my car is tuned by a lsX shop