Here's some more from lancer-evo.net
What's the difference between the GSR and RS?
The Evo I to III RS and GSR employ the same gearbox. The later Evo's are however, different. The GSR box has longer gearing.
The RS Model hasn't got ABS or AYC and the car is between 70kg and 100kg lighter due to lighter panels and lightweight window glass. Although weight could be reduced further on the RS model by opting for the thinner gauge body, or by asking for a car minus the aerodynamic appendages.
There are a few more technical differences. These are:
:: Option of twin-plate clutch [from the 1996 Evolution IV]
:: TD05HRA-16G6-10.5T titanium turbocharger was employed on the Evolution VI onwards
:: RS has closer gearing for better acceleration. But top speed is around 125mph
:: RS's 0-60 is a fraction faster than the GSR times
:: The RS also has a quicker steering rack, 2.1 max turns [2.3 on the GSR]
:: Option of either a normal open front diff or a helical gear Limited Slip Diff ['worm gear' type]
:: Rear differential is a mechanical LSD
There are a few cosmetic differences also. These are:
:: The RS has black door handles and wing mirrors
:: The RS has no rear wash wiper
:: The RS has no front fog lamps**
:: In some cases the wheels are 15" steels [it was option to have GSR wheels]
:: The RS has no Climate Control, electric windows or mirrors; the seats are slightly different
:: The RS is available in Scotia White only
:: Smaller leather Momo steering wheel [365mm] with no airbag
:: No central locking and no radio-type keyless entry system
** For the GSR models that have foglights, the RS bumper is the same but has the spaces blanked out with covers
As for refinement, the GSR is the more refined of the two. It has all the extras you would find in any saloon car such as climate control, electric windows, electric mirrors, Alloy wheels etc.
The RS seats are more like the traditional bucket seats used in competition cars. Rally teams don't want climate control, nice seats, alloy wheels, ABS etc. as they would just have to ditch it all and replace it for high specification rally items or lose most of the equipment completely to save weight. The RS is a popular car with Group N teams.
The RS is a cheaper car, so if you were thinking of using the Evo a few times a month for a blast and for track days then the RS would seem a better option. But, if you are planning on driving the car frequently and like your luxuries then don't even consider the RS.