the mr has ALOT better suspension, has a bilstein suspension. pretty fucking nice suspension. the rs doesnt have ac. mr is 6 speed. rs is 5. same hp same torque. also mr has the vortex fins in the back. has like 15 of them, rs has non... that's about it.. but that bilstein suspension is pretty fuckin nice.... same suspension they use in lotus and whatnot. one of the top 5 cars in handling is the evo 8 mr...