I think you have a healthy attitude towards internet information, let's confirm something before believing it.
You know already that I susbscribe to this idea, so I do have evidence that these exist, that's why I'm bringing them up.
So I will get the info out little-by-little, now at work cannot handle photos.
As far as the ROM, I was refering to the settings.
I have somewhere a photo of an engine compartment of these, with the no A/C setup. It's a normal engine bay, not a rally engine bay.
I have knowledge that the engine code reflects the lack of A/C in the code's last character.
Like I posted in the EJ207 info thread, the factory produced a dedicated part for these no A/C engines, it's a metal belt cover.
The no A/C engine does away with the top plastic belt cover and replaces it with a metal one, half-size obviously.
I was able to locate this part in the parts software, and correlate it to the spec C engine. It's from a Spec C, coded by the factory as RASC. This is not a rally car, but a Spec C type Ra.
Since these are 3 independent sources, I can say that this is not a legend.
I think that neither the with A/C EJ207 nor the without A/C are options.
I looked at the USDM parts and there was a 2000 TS, I think, where some had A/C and some did not. Neither was listed as an option, the A/C goes in the description collumn and the part number of the engine changes.
There were additional differences in the no A/C cars that I will not get into at this stage, I'll stick to just the engines.