You don't really notice much difference in acceleration, but you do notice less RPM at highway and internet speeds. I installed a 2.88:1 differential in the 1982 300D (old one worn out) and also moved to 15" wheels and tires.
Better highway car because of it, and I don't really notice a difference around town.
Not enough of a difference to make it worth replacing a functional differential, but if you ever have to replace a worn one, that's the way to go.
Ken300D
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1982 300D at 351K miles
1984 300SD at 217K miles
1987 300D at 370K miles
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