I think the S2000 could win between an M roadster at speed asuming the S2000 downshifts to get into the power band. It has less torque even at peak, but its also lighter and better aerodynamically. The only numbers that I have to back this up is the fact that the S2000 and M roadster have roughly the same 1/4 mile time, but the S2000 is a bit slower to 60 even when the clutch is dropped at redline. So to get the same 1/4 mile in a car thats slower off the line you would have to be accelerating faster than the other car when at speed.