On my 1983 240D. There is so much flywheel inertia that I can literally let out the clutch without giving any gas pedal in 1st gear. This is on flat ground, with stock rear end gearing (3.69 I think). Unless you are driving in San Francisco or Pittsburgh I would think lower (3.09 or 2.88) would make 1st gear more usable in most driving situations. This assumes you have proper clutch- gas pedal technique. I have known some drivers who have destroyed their clutch multiple times, (10,000 mile increments) because of improper technique. I' am hoping to make this change to my car in the near future.