Yes, FET's do come in all kind of specifications and people want the best but on paper it looks always more than finally experienced on the track, that is why 120A and higher are popular because they most of the time used FET;s with the lowest resistance.
But you are searching for tolerances on the best side.

And yes, there are still things different like the feeling of throttle and brake but at the end on the track the differences are too small and the laptipmes comes more to the setup of the car and the driver driving it.