Still standing by my opinion that this will be a pumped up version of GT5 which only about 5 people will be able to play at max detail level. And just to make this interesting, I'm more than willing to bet that S3 will be released before AC.
Assuming we'll have to fork out some $$ in order to obtain all the benefits that will come with S3 and that AC probably won't be released as freeware like netKar was, I suppose the loser could buy the winner a license of the game that gets released first.