Lots of newer cars have crap grounding. My 05 WRX and 10 STi both had dinky little ground wires connecting to the chassis. Haven't really looked at the one on the BRZ yet. But since every device that you ground to the chassis has to go back to that point, it can help depending on what all you're hooking up (stereo, gauges, cameras, gps, lights, etc).
For the most part (stock car), no real difference. If upgrading the sound system, it can mean the difference between headlights dimming or not. With my WRX, I had headlight dimming issues so I put a capacitor in the system because I thought that was supposed to help (hey, I was dumb). In the end, I ditched the cap and made a grounding kit from 8ga power wire from Al & Ed's at like $1/ft (might have even been less). I soldered all the terminals and heatshrinked them. The result was much better and my headlights never dimmed when the subs hit after that.
Paying money for a grounding kit is a waste unless you are absolutely unable to create one on your own. Buying wire, strippers, terminals, heatshrink does add up. Claims of 2 HP gains are pretty worthless, if you ask me. Look at some dyno graphs of people doing back to back runs, they change slightly every run.
There are several topics on NASIOC about this with DIY guides as well. Look up "big 3 mod".
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