hey guys, i really don't see the point in this gear swapping issue, especially when its only the first freaken gear. if u think about it, the gsr's most important gear is third, this is where it would catch up to the ls small lead and then pull away. the ls' is torquier (dam i think i made the word up

) and reaches its peak torque faster than the gsr would. in other words, the ls is going to get a better jump in first and second.
however; this is only first gear, its not like one is more superior than the other, when u floor it, first gear goes by like nothing. if u add the ls' 2nd gear also maybe that would help you pull away, but honestly i think there are better and less expensive ways to get performance. for example, having your turbo get ceramic ball bearings or turning the turbo into a hybrid by replacing the turbine side for smaller size. this will definately give u a better spool up time. with the first gear thing, i just don't see it.
oh by the way, what motor do u got? if u already have the b18c1 and want the pull from the 818b1 then get an ls tranny so u can ls/vtec it (b18b1 motors are pretty dam cheap compared to the 818c1's, so getting the tranny might even be cheaper), now u get the best of both worlds sorta like the t3/t4 hybrid, which is basically what the ls/vtec is, a hybrid. sound like a lot of things to do, so like i said before, i would just put some money in the turbo instead, makes life so much easier.