As it's my daily car to drive and go to work, with lot of traffic on mornings, i prefer keeping the DM Flywheel.
I tried one SM Flywheel, when i changed the engine, that was mounted on the used engine i bought, and it was horrible !
The car struggles a bit when releasing the clutch pedal, like an old diesel, and vibrates on traffic when just releasing the pedal without throttle.
With DM it's night and day, more comfortable, no more vibrations and smoother gear change.
As i only drive sporty sometimes, no need to change it. But if you do some performance mods on, need to change it ASAP
For the clutch delay valve, seems to be a "mind mod" better than a real mod.
I felt nothing on my previous cylinder, when i replaced it, i kept the valve on, it has nothing to do better than without it