Recently took the car to a dyno night, and being stock (except for K&N panel filter and Nismo exhaust) as the tuner from SST found out, it still has the speed limiter on it. For those interested, you may be aware that the GT-R is 4WD, but we were using a 2WD dyno - to drop the R32 to 2WD only, a fuse was removed from under the dash. BTW, I picked up an extra 5HP at the wheels with the new K&N panel filter.

Have done some calculations:

AT REAR WHEELS
242.2HP = 180.7kW (multiply HP by 0.746)
242.2HP = 244.6PS (multiply HP by 1.01)

AT FLYWHEEL (based on 25% drivetrain loss)
322.9HP = 240.9kW
322.9HP = 326.1PS (Pferdestarke)