[Dean]

The first paragraph of the SP rules are pretty clear early on that all references are to US vehicles shipped in reasonably large quantities.

For update back date, the vehicles must be on the same line. (See 15.1.c)

So no JDM swaps unless the part was also on a US model that would fall on the same line.

Unless I am mistaken, SR-5 is not a real model designation, it just means the car has a 5 speed. GTS however is. So the Corolla, and the GT-S are different cars as they appear on different lines.

Oh, and the non GTSs all appear to be FSP. They even call out the SR-5 for some years. But there are many lines, so you can't even swap parts between those lines.

Not the answers you probably wanted, but hope that helps.