If they do it at the track, then the better driver wins. If the drivers are both equal, the Type R is better. But who goes to the track? Its very rare and you rarely see IS350s tearing it up there

If they do it in Mexico, then anything can happen. Type R should be faster but i've learned that even a higher trapping, faster car that has lousy reaction times can lose to a slower car. In manuals, driver skill plays a big role. The IS350 is essentially just mash and go.

 

I feel like the IS 350 is certainly more luxury oriented. There is no denying that the Civic is less so but more performance oriented.