In the video below the race shows the M3's strength which is the top end especially with a centrifugal blower like the one used in the ESS VT1 kit which builds boost with revs. The ESS supercharger kit is modified with a higher boost pulley (about 6 psi) and supplemented with meth injection. The GT-R features exhaust modifications including a mid pipe and a Cobb OTS 93 octane tune.
The GT-R gets the jump but the M3 is able to reel it in and pass at higher speeds. From a stop on the street, the GT-R would likely build too large of a lead thanks to the all wheel drive for the M3 to overcome on street tires. On the highway though, the M3 proves how capable of a platform it can be. Enjoy the race, the GT-R is not unbeatable.