As a VR user and purely from a model/cockpit perspective, I'd say the No107064 M3 GTR is aesthetically better than the Guerilla one (with apologies to
@benbaron ..!), but I'm not sure which one is more accurate. The Guerilla car is great, but the cockpit seems overly bright, almost as if shadows and/or VAO are dialled right down. Shaders seem a little flat too. Hard to explain, but to me it looks 'false' somehow, and kind of kills immersion, despite the lovely driver animations. For me, the cockpit shaders (and shadowing, eg deep into the footwell) aren't up to the usual standard of a lot of other Guerilla cars, but I know the source material wasn't that great to begin with.
Hopefully the PMR car, if ported, will provide a much better base to begin with (not that PMR car models are that brilliant to begin with).
Edit: had to check that Guerilla weren't already using the PMR car, but no, the cockpit is quite different:
Guerilla:
View attachment 1546776
PMR:
View attachment 1546777
The car in your patreon link seems to be the very old (and very bad) original M3 GTR from a few years ago. The cockpit on that one is awful.