I should say I did have the 3.31 with a stock b20B and an Ipd Street Torque tgether for a year in the 544. It was Ok...would have been called borderline by some people, say in a hilly city...

Prolly would not work in a, say a 144, where the extra weight of the car and some passengers would make it kind of doggy. OTOH, a late 144 with a 3.41 1st gear might make it more acceptable. In my late 142, I'm using a 3.73 and OD. The 140 and 1800E diffs use the Dana 30- a different ring and pinion, and in the case of the 140, the 164 (excluding '75) axle bolts in complete. Since after the first year, they settled on with 3.31 wih auto or 3.73 with stick, those are nice options, and I know relatively few people who've done this.