I have the same "torque steer" or better yet "torque point" problem in my 04. I wanted to believe something was loose, wore out or misaligned. But I tried the left to right tire swap and the problem moved, just like you said it would. I have a brand new to me 96k mile 2nd owner 2004 white/tan S2000 with brand new toyo proxes4 245/40/17 on the rear. Same 32 psi in both. One is 1/4" larger circumference than the other. I'm sure toyo won't help me, so I'd like to start shopping tires. My car is bone stock and will stay that way for now, including wheels. I'd like to find someone with an AP2 in the Charlotte NC area that DOES NOT have this "torque point" problem willing to swap rear wheels and tires with me to ultimately prove there's nothing wrong with my suspension before I drop $500. Any takers? Maybe someone with OEM type tires?

 

Where are you getting the 1/4" circumference difference? If both tires are 245/40/17 then they should be identical. You can check the manufacturing date to see if they were even made at roughly the same time (same week, at least)

 

I learned how to measure circumference at the track about 35 years ago. I use a thin flexible metal tape measure. Thank you for suggesting looking at the date code. My two rear tires are not only different date code, but also different plant code.

 

I've also noticed with mine that even with new tires all around and proper inflation that on heavy throttle the front tires have less grip as the weight is transferred to the rear (I've got OEM 215/245) and the car seems to want to push more giving it a sense of imprecise steering or even the sense of it following the curvature of the road more etc. With less grip up front the tires will not follow the path of steering input as much. Wider front tires can reduce this. The engine sits pretty far back in this car so weight transfer off of front to rear is noticeable under heavy throttle. In a curve it's even more apparent. If you punch it mid curve the car will noticeably want to push more. Take your foot off the throttle and it will bite and turn in more.

 

Now it's getting interesting. So maybe because my car has the original struts, the front to rear weight transfer during high throttle shifting is greater and takes the grip off the front tires even more so than if I had new firmer shocks/springs. And this exasperates the "torque point".

 

You could always find someone to shave the appropriate amount from the "oversized" tire (~1/32") and see if that eliminates/minimizes the problem.

 

Perhaps.. but I doubt replacing the struts will eliminate it - it's just a component of very narrow front tires and wider rears RWD etc.
I'd for sure look at getting new rubber all round as step 1 though as your problem may be much more exaggerated than what I'm describing. If your two rears are not the same wear then you will get adverse effects from that.
For me it's just part of the personality of the car - but it's by no means a very aggressive or sharp behavior or takes from the capability or performance limits. It's just a noticeable handling characteristic/personality. You can affect change in steering with the throttle...

 

When I'm near or full throttle, 2nd gear in fairly tight sweeping right then immediate left I can feel something that I really like similar to what you are describing. My 04 with evenly worn Pilot Super Sports gets that feeling of steering with the throttle, the car feels to rotate slightly in the turns as if the diff is helping the car turn. I haven't driven any other S2K this way so I have no basis for comparison, but I think it is the way the diff is designed and that is what the car is supposed to do. The opposite effect is drop throttle oversteer which isn't something you want to do!

 

I resolved the torque point problem today with a pair of new matching rear tires. The tires I removed were from two different countries (USA and Malaysia). It feels like it is supposed to feel. It accelerates in a straight line even during shifting.

 

Yes - as it should. In a straight line it should not pull/push to either side. Glad it's sorted.