The deepened 43T & 13T spiral gears attached to the front and rear differentials are machined on a precision gear machine. Every gear is also individually tested and inspected to meet the tightest tolerance requirements.
The pitch angle of the gears has moved to 15 degrees to improve power delivery and reduce friction. On top of that, the new gears go through a new hardening process to make sure their more reliable than the previous version.
Source : Team Magic