Tests in our lab :D show: against many opinions on the net it turns out there is no difference in acceleration between the D and the S mode of an E39 with automatic gearbox.
Facts: 2000 E39 520iA Touring swapped to M52TUB28 equipped with the original rear differential from the 2.0 (3.64 ratio). Stock ratio for a 528iA is 2,93.
528iA Touring time from factory is 9.3 sec.
Overall a significant torque improvement.
time at 100kmh: 8sec 3frames = 8.1sec
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