I concur that if you are really concerned about sound you should just plan on replacing the system. Regardless of how nice of a stock system the SC comes with, the fact of the matter is that it is still a 7-9 year old piece of audio equipment. Even nice aftermarket setups aren't worth much at that age. If you are an audio enthusiast such as myself and prefer your music at a moderate to loud volume, then definitely plan on replacing the stock system. For what they are, they are great but they just aren't built for the kind of abuse that people such as myself throw at them. As for the rest of it, I can't be sure but it seems to me that most of the 4.0 V-8 parts need to come through Lexus rather than Toyota. If anyone can confirm this then please let me know. The SC400 also is limited to the automatic tranny and will almost certainly need an aftermarket torque converter if you really want that sucker to move quickly off the line. Just something to think about. I personally think that the 5 speed manual SC300 is the best buy of the older SC cars, but that's just me. As for the twin turbo SC400 smoking the NSX, to my knowledge the owner swapped out the 4.0 V-8 with the TT Supra engine. If you are going to do the swap, it still would probably be more economical to do that with the 300.