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Those who have watched Top Gear may remember the episode in which Jeremy Clarkson tested the Nissan GT-R in Japan. The car was capable of generating so much g-force in corners that mid-way through his testing, Jeremy's neck went out, and he had to be taken away in an ambulance.
Its easy to understand why after driving the GT-R in Shift. The GT-R's handling is absolutely unlike any other car in the game. Those who have driven the AWD Lancer Evo or Subaru WRX STI in Tier 2 will likely get in it expecting to experience rampant understeer. That simply isn't the case. The Nissan GT-R simply grips and grips and grips, going more and more sideways. It will understeer, but you'll likely chicken out before it does.
Granted, the GT-R is heavy, and it is a little slower in a straight than the fastest tier 3 cars. But with a car that drives this well, who cars? It is not only the easiest car to drive in tier 3, but the easiest car to drive in the entire game.