Well crud. I used to agree that the spec b had it, but now that I saw this one and did some searching online for it, I would have to agree, the S402 takes the win!
brembos all around
dual tipped exhaust
front bumper with graphite underspoiler (must check fitment for 07 spec b)
stabilizer bars (again, must check fitment for 07 spec b)
black on gray interior