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This is where I got mine two bottles. DTE-32 (light) is one of the best oils for any small-medium sized electric motor bearings, which use oil and not grease.
Even Puddymod recommends 75w140 and he knows these diffs better than anyone else IMO.
Billman knows the S2000 better than just about anyone. He has posted that Mobil 1 75w-90 has performed perfectly in the OEM diff without any issues at all. I have not seen him recommend anything else as far as the diff goes.
I will trust him over Puddymod for the OEM diff which is what I have.
Puddymod recommends the 140w stuff for puddy modded diffs.
Billmans recommendation is for stock diffs.
Note its not just about how fluid protects diff, its about how it makes diff perform. The viscosity will have an effect on how our torsen diff manages torque split.
This is why car can handle better after diff fluid change (old fluid dropped out of viscosity range).
Most -140 oils are just barely thicker as the old SAE -90 or new SAE -90 / -110 range. The data sheets of the manufacturers list them mostly at the 24 - 26 viscosity Range, at least the ones that i have read. The data sheets can be found on the Homepage of the oil manufacturer. Theoretically, when the -140 oils becomes thinner in use over time (Shearing) they should fall in the -110 range wich is a perfec match for our differential.
We dont have any used oil Analysis samples from the differential oil here in this forum, dont we? So, everything we discuss is a little bit Theoretical.