ACR's have:
BBS Wheels
Koni Adj. Shocks (99-00)/Dynamic Adj. Shocks (01-02)
ACR Oil Filter Adaptor
5-Pts.
Smooth Tubes/Filters
NO Fogs
A COUPLE ACR's out there do NOT have A/C & Radio.
The Oil Filter Adaptor, Tubes, Filters, and 5-Pt's can be added on to a GTS for well under 1000 bucks, and you get to keep your fogs-(worth $250 a peice!) BBS wheels are a preference, not my "bag". The Adj. Koni shocks from 99-00 are good, but the dynamic shocks from 01-02 are a leaky joke.
THERE IS NO OTHER DIFFERENCES BETWEEN THE CARS, EVERYONE PLEASE LOOSE ALL THE HERESAY YOU EVER HEARD ABOUT MORE THINGS!