Ricky, AC is the pwn, especially in SR-Powered 240sx's.
I don't see why everyone pulls it, what's it like 1.5hp gained? I'd much rather be driving my car around with the windows up with a sign that says something to the effect of, "I would roll my windows down but I don't want to let the cold air out." Ah, the looks on the Peasants faces when they see that......
Then again, I'd ditch AC if I was Rocking a Mid-Mount Intercooler Setup.