^^^^ I beg to differ. Changing to a light-weight flywheel makes for a drastic improvement in acceleration. Gunni's car has an m20 lightened flywheel on an otherwise stock car and is doing 0-60 in around 7 seconds!!<--Compared to stock, that is at least a 2 second difference. Also, one frees up a few hp's by reducing the amount of mass that the engine has to rotate.
benefits=Better acceleration(and deceleration when down shifting), a little more HP
Negative=City driving might get a little annoying at first, considering one has to rev more to launch. Revs will drop faster, as well as go up faster, so one must shift a little quicker than normal.
I'd say DO IT!! I'm going for it as soon as I can afford one. Aluminum one's go for around $500(check out BMP). I don't know how much the m20 set up goes for, but I imagine it is cheaper. One just need to source out the parts. I guess lightening the m20 flywheel is the cheapest route.
OH BTW, I have yet to find a shop that lightens dual mass flywheels, G'luck!