It's not a better option and there is no way they can prove that it is.....basically, an RB26DETT gearbox is an RB25DET gearbox with a transfer case on the back. Not only do you have more weight hanging off the back due to the Attessa clutch drum, but you have also got to factor in the cost of modifying your tailshaft as the GTR one is different.
The clutches are the same as long as you get an R32 GTR gearbox pre 07/91 and it's a push type. They are all the same....RB20, 25, 26 etc.
There is no strength gain from going to RB26 gearbox as the internals are identical to RB25.
I just find it awkward that you would want to hack apart a GTR gearbox when it will cost roughly the same to buy an RB25 one that will go straight in, will be as strong, and will not have as much rotational mass to turn as the butchered GTR one.
On the subject of why a GTR box is not going to be as strong....that is only true for second hand ones that have not been rebuilt. Because more torque and more revs are usually put through them, 2nd, 3rd and 5th synchros cop a punishment...but that goes the same mostly for the RB25 ones getting around. As soon as ppl stop paying $1500+ for f**ked RB25 boxes, then the prices will start coming down to 'fair' levels.