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Not trying to be nitpicky, but this comparison doesn't make much sense to me, to be honest. Why match hp figures and ignore all of the other differences? The FRS is lighter right off the bat, so that's going to give it a better power-to-weight ratio, and then you gave it light weight aftermarket wheels, coilovers, and a big brake kit versus a relatively stock S2000 (minus brake pads and tires). That's significant weight savings and a substantial handling improvement given to the FRS, while at the same time allowing it to have approximately 30lbs/ft more torque and a square tire setup, where as the S2000 is using the stock staggered setup, which will not turn in as well due to less front grip. Besides that, there seemed to be quite long stretches of straightaways, which obviously is going to benefit the car with a better power-to-weight and more torque. It seems like the outcome could have been easily predicted... and, realistically, it's not even close to an even comparison in terms of price or level of mods. *shrug*
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