Whats your point, I'd actually go out on a limb and say the majority of R31's are better than VS's I see these days and they're also alot older.
As for the GTR in bathurst, yes it was heavily handicapped. Cams also even considered reducing its tyre width so that all 4 wheels where equivelant to the two rear (driving wheels) of a commodore making them all 135's or something rediculous.