I want to get away from the dmf I like to take failure points out of the equation when possible. The only reason I would do nozzles is I have 300k on the stock ones figure at some point here it would probably be good to replace them other than that I don’t need another project on my hands my truck takes up that spot all the time with rebuilding or a motor swap body work air ride or audio in it I have more than my hands full with it
And yet, stock DMFs can last upwards of 300k miles. Only a handful fail significantly, and that's usually because the owners/drivers aren't paying attention.
SMFs aren't immune from failure (
http://forums.tdiclub.com/showthread.php?t=341888), so don't kid yourself.
With no real modifications expected, AND with 300k miles, I don't see any reason to go with an SMF (over a well proven Luk 17-050). I highly doubt that you're going to be running this car to the point of wearing out another clutch (existing DMF has done 300k miles- exactly what is offensive about this? you haven't even opened things up to see whether it's messed up [to the degree that everyone frets about]).
I actually tossed out a Valeo SMF (same as what the person in the thread I linked to above) out of the wife's car. Maybe only had 80k miles on it. The clutch was stiff and it was a bit chattery. I honestly expected it to be a DMF (that was in the early stages of failing- car had 200k miles on it). Nope. So, I actually went from SMF to DMF and this car has more power than you're saying that you'd even consider.
Last comment on DMFs, and that's that the one in my 6spd Golf (02m) is absolutely a great setup. This car is running same nozzles (DLC520s, injectors set for higher flow) and tune as my other cars but it has an 11mm IP.