I've been pursuing this (just got back from Sydney with a ca20 spec 71b) -= but not quickly enugh as the layshaft in the coupe is cactus, getting noisier as the days go by (hence intermediate step of a 60 series dogleg which was for sale here a little while back).
Here's my take on things. THe ca20 bluebird 71b is the last of that style (iirc) the rest are 71c. Certainly the C is a better one, but I think that the 71b will tolerate practically anything an a15 could put it through. I'll throw on top of that, that being from a ca20 bluebird, they are (relatively) a little newer than L series bluebird 71b boxes.
I'd also add that they (teh ca boxes) are a slightly wider ratio set (if the info I've found on them is accurate the L series wide ratio 71b ratios VS CA20 ones)
s1/;2 s3/ca20
1st..3.321 3.592
2nd..2.077 2.057
3rd..1.308 1.361
4th..1.000 1.000
5th..0.833 0.813
So they'd be less suitable for a highly modded smaller NA a-series, where closer ratios would pay off, but for an a-15, esp a streeter, or alternatively one that is turbo or supercharged, then the wider ratios would probably make it a better all round car.
http://www.locost7.info/gearcalc.phpis a very nice program that lets you compare different gear and diff ratios (and tyre sizes) and engine redline/upshift rpms, and in graph and table form show how much rpm drop you'll get with each upshift, and the (theoretical) speed the car will be at if it hits X rpm in gear Y etc.
Better still, you can run the program a few times, so in one window is one gearbox, in another separate window is another one, and you can compare really quickly.
As much as there _is_ a lot of work to convert a 71 box (of whichever type), I think it is the one with the most merit at the present time. The toyota gearboxes are getting harder to find, and more expensive. The 71b boxes are still around, just have to find em (I missed one at pick a part - found it, and couldn't get back there before the darn thing had been crushed) And they are strong.
Certainly trans tunnel mods are no trivial matter, but if that's what it takes, that's what it takes I guess. For the record I haven't done it (yet) but have done that sort of stuff on other non datto cars. With a bit of work and an oxy torch, you could (if you are careful) cut the existing trans tunnel, not all the way out, but along the top and a few other places, then heat and 'massage' into a new wider arch, and that could then have the 'gap' filled with a new piece of sheet metal. That would then 'hide' the new sheet metal up and over the trans, rather than visible cuts all the way around the whole tunnel, and a whole new tunnel section welded in. Done that way it might not even be noticed by anyone looking at it and not knowing it was there in the first place.
There's (realistically) no getting around the need to remove the input shaft and machine down the spigot 'finger' on the input shaft to suit a series spigot bush sizes.
I suppose, a _small_ amount of dough could be saved if a few people got together and got them all done at once. because the process is the same on each one. Won't save millions, but might offer a small price break.