they are the same. garret just using different code. usually hks whom co venture with garret tend to use the 2835 code. garret on the other hand tend to use 3071. same as hks 3037 same at gt3076r
If you guys watched Initial D before, I'm sure you know that Keisuke Takahashi has a twin turbo FD3S. I would like to know the benefits and disadvantages using a twin turbo compared to a single turbo or vice versa...