They have the same internals as a Z32 gearbox. They can handle ~600hp. It really depends on how you shift. There are always OS Giken upgraded gear sets with different ratios and a strengthened input shaft available for $2-2.3k if you know where to look. They are still helical gears (not straight cut), however I think they are shot peened or something similar to make them handle a little more power. Hehe, one of the 1st gear options is something like 5.500! Imagine taking 1st gear to ~60mph!
As far as the shifter, I got a Tomei sts, which is the same as the C's and pretty much every other one. Unfortunately my transmission didn't come with the bushings though, so I haven't been able to check how it shifts. What's really odd is that I thought I had all of the bushings with my Tomei shifter, yet I installed it on my brother's CA s13 and it was definitely missing something. It was way too loose and would slip out of the arm in the transmission. Anyone want to sell their gtst transmission bushings?
I really wish the b&m 240sx shifters would work. I've been thinking about buying one, and then having a top plate machined that has the right bolt pattern to it. I remember someone on here tried a b&m shifter and found it wouldn't work due to the bolt holes in the top cover being misaligned. Was this the only problem?