they probably reflash the chip to make less power to comply to the smog laws in teh us...so are you talking about a us m3? or a euro m3? hp/liter shows the efficiency of the motor, the more power it makes per liter the more efficient teh motor is...makes sense right? but if in terms of being faster?
http://www.albeedigital.com/supercou...0-60times.html according to that website teh supra n/a has a 6.9sec 0-60 and a 15.2 1/4 mile and a 96 m3 has pretty much a 6.6-6.7s 0-60 and a 14.9-15.3 1/4 depending on which model you have...not sure what luxury is but ill assume its stick, so i guess its fair to say that the m3 is quicker, but you call also say that any n/a supra can hang with any m3, a stock mk4 turbo supra would roast a 96 m3 any day...just some additional information, oh and this also comes down to the driver and how good they are...a good driver would be able to achieve times like these...an inexperienced driver would not...