I would say slightly, but my general framing of the value proposition has changed even more.
I have been roasted on the Integra forums, facebook group, and YouTube for comparing the M240i to the ITS... which I find odd as the RWD & AWD versions are literally right between the ITS' MSRP.
Most don't understand that I don't necessarily need all that rear seat space, but it wouldn't be a huge 'negative' to have it. A 2-seater (Z, Supra) would not work for me, but the modest size of the M240i would be fine, especially comparing to rear of my RSX. Additionally a 6MT is not a must for me either. In traffic today it was brutal and the ZF8 is miles ahead of the offerings when the RSX was released.
Anyways, when Acura released the chart comparing to the (FWD based) M235i, CLA 35, and S3 it's clear they didn't care about the M240i. Comparing to those 3, after specing them accordingly the ITS clearly wins unless AWD is a must for you. I personally spec'd what I would get and got the S3 to $54,600 (Prestige and Sport trims), CLA 35 at $54,600 (19's, Premium, Sport, Sound), and M235i at $51,525 (19's, Premium, HK).
I feel where the competition gets hairier is when you add in a Golf R and CTR at MSRP. Both have plenty of space, a 6MT, and are significantly cheaper. Even more so the $7K bump from the CTR just is not there (and they even removed things from the Integra Aspec like the sunroof!); however, it's still a better value than the S3, CLA 35, and M235i... so I guess that further proves why people are overpaying for the CTR if anything.
The reviews all seem quite positive, but also note the price... then they basically say there's no other manual options and the CTR is marked up even more. I want to see a review that compares it to the M240i though, but I doubt many will.
I am glad the ITS is a thing, as it's clearly a driver focused option. At my stage in life it's just not anywhere near the best value. I won't be buying for 2 years so perhaps prices might level out by then. At this stage the LCI M240ix is looking like my clear choice. If I had a family, lived closer to twisties and further from snow, the ITS would be much more appealing though.
Chart because that's just how I think haha:
