First of all, from what I heard, Level 10 used to be good. But as of a few years ago, they started to really put out shoddy packages. My friend who had a 1994 TT MKIV went through hell with them. I personally drove up to help drop off his car at least 4 times. It was a hellacious drive past NYC to Hamburg, NJ too. Interestingly, after each pickup the trans shifted harder and crisper. But after that initial period, each subsequent trans would grenade sooner, some as little as a 3 weeks. It woul've been better (given that my friend at the time had only BPU), to slap on a fresh stocker and just live with the more gradual degradation in shift quality. I think they build a good mechanical package but the electronic-mechanical part of things is screwy...particularly the control of line pressure during the shifts. Soon my friend was drivin around with scan tools a lot of the time just to monitor line pressure which in turn took all the fun out of driving the car. I heard better things about SP. And don't forget to consider Art Carr's custom fitted 700R-4. Usually GM 700R-4s are not able to withstand more than 500hp even built, but Art Carr claims they have a MKIV running around in So.Ca with a manual valvebody 700R-4 behind a 800+rwhp motor.