Well, figured I'd throw my 2 cents into this discussion after having firsthand experience driving an '06 s2k.

The verdict is that I couldn't really notice it, honestly. I drove an '06 s2k, and was impressed, as the DBW was pretty much unnoticeable. I think the only thing that "detracts" from the throttle response in these cars is the heavier AP2 flywheel (vs. the lighter AP1), but the throttle response was still good (seemed the same as the '05 I drove). As noted in my previous post in this thread, I've driven a BUNCH of newer DBW cars, and the throttle response ranges from garbage to annoying. Drove a new civic si, older model TSX, and an '06 3 series (all manuals). I couldn't stand any of them.

So, I'm happy to report (after being one of the most skeptical) that the DBW is virtually unnoticeable to me. Just fyi, I love double clutching and rev matching, so throttle response makes a big difference to me (I like babying my trannys). I'll also add that I'm buying that '06 I drove. I'm a-ok having the VSA on the street, as it doesn't seem to detract from everyday driving.

I would love to toss in an ap1 flywheel asap.. but it's real hard to justify dropping the trans just to swap a flywheel...

 

Get a flashpro and you'll love the 06+ even more!! the extra torque from retuning is really great.

 

^