So, I find this the long timed debate between "want/need" The best performance mod for ANY vehicle is the one that makes the owner smile and enjoy the trip. If its a college kid, then being able to drive the jeep while being able to get dinner. For the wealthy, any jeep from starwood motors in Texas. (Avg. Price is 55,000) Anyways I am a career military diesel mechanic who lives eats breathes jeeps. So my Jeep is not giant and 31 inch tires is all I want. It has more one of a kind military adaptations on it than most Jeeps. I used my TJ for DD and weekend warrior so when performance comes in is when I need replace something. and the performance is based on budget of my wallet. Just my 2 cents.