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Ok, I was referring to my knowledge of the old 7 series sport models. I don't know what BMW do with Sport models nowadays. See this blurb I got from a review of a 1999 740i Sport
"The Sport also has a shorter final drive ratio, 3.15:1 instead of the usual 2.81:1, for quicker acceleration. It also includes a torque converter with a higher stall speed for a quicker jump off the line. "
Not quite true. The Lexus IS220d Sport has different gearing to the other diesels.
Thanks for pointing out. I just realised that the gear ratios for new IS220d are identical, but the final drive ratio is shorter for the Sport (3.2 vs 2.474). I suppose it just means the car is quicker in certain aspects only, since the the conventional benchmark of 0-60 is identical to the non-Sport model. (I've taken my stats from the Nov 2005 press release). I don't believe that Lexus made any gearing changes for the mk1 or mk2 GS Sport models though...
BM Sport models on all are the new cars are just trim levels really, slightly lowered, sports seats, M gear knob & steering wheel, M alloys etc.
Mind you most manufacturers "Sport" models are just a trim level, you have to buy the branded M3, RS4 etc cars to get proper sporty specs.
Rip off if you ask me.