Hey, GreyWolf, in answer to your question. Dunno. Like the sound a 32P makes, I guess. That and when a pinion change is made, can generally tell right away if its right or wrong. 48P, being finer, not so much so. I go for coarse changes.
[Edit: Left over from my days of running Electric...
Hey, GreyWolf. Yeah, lots of neat stuff in the 272R. It does appear, however, to feature 48P gearing. At least in its presentation photos.
Curious too, as primarily a drag racing-oriented tranny conversion, a locked diff option is not offered. Perhaps it's there, or the preference is to run...