This is my second S2000 after owning a 2003 model. The 2005 (AP2) steering/suspension/wheel/tire combo is a noticeable improvement over my old one. It's really confidence inspiring in the corners. The 2.2L has a little more usable torque at lower RPM as well reducing the need to downshift as much as the 2.0L. the synchros were also improved for 2004+ so the gear changes are also noticeably smoother. With 50/50 city/hwy driving, I'm managing 25mpg.