i've read that they aren't sure how they managed to get that 350 hp reading from the nismo, but thats beside the point. They are both going to be more exclusive and neither of them have navigation. Special wheels on both, same transmission. Body kit on Nismo could be a PRO if you like it. seems like the body kit and the "extra power" are the only edge the nismo have on the 40th. if 40th had factory nav, i'd take it in a heart beat over the nismo, considering it doesn't, its your call. do you want red leather seats, or a body kit. thats going to be the most striking difference IMO.
both are awesome.
you can get a fully loaded sport/touring/nav 6mt for less than either though.
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