It's just fun. You can do it really cheap, it teaches you more about driving than just hitting the "go" pedal.
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Part of:

Wangan Midnight Maximum Tune 2 sedan expert.
APXRO: JZX100 Chaser "Odaiba Romance" 815HP/DG B1 2 overhauls. secret weapon
PM!: UCF10 Celsior "Jealousy" 810HP/DG B3 0 overhauls. vs battle car