My .02 is that the e46 will not yield as large of a gain as the e36 cars did, even with motec b/c the cam profiles are much milder in the 323 e46 car. I don't think the 30% you say can be found in the M50 engines can be duplicated in the e46.

The only aspect of a 944S that sucks is the rear torsion bars, everything else looks to be a nice package!
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I'm not sure I understand what sucks about the rear torsion bars. They're just as effective as coil springs, they have a much lower unsprung mass, and they're much closer to the ground.

Hmmm...