The Motor is the same. The hp restricion comes from the following changes: S/C pulley is larger. Engine calibration,Air-Inlet hole in the fender is smaller then the L. The exhaust is longer and has more restriction. 40 HP loss in all. Then you have the weight difference. I sat in one at work a few days ago. Nice package!
I'm not sure about the transmission being the same as the Lightning, but I'd wager it has the same rugged gut package. I love the gauge package very well!:coolman: