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The flaw in your calculations is the 172 number to start with. That is a smog pump USA car detuned for emissions. The SC had power listed at 180, 188, and 204 depending on year and ROW or US. Take the 204 Euro engine and do the mods you talk about and you gain about 37 HP not 70.
-Andy
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72 Carrera RS replica, Spec 911 racer
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