I did say the couplers were $60 but I was incorrect. The V6 adapter plate couplers are $60. The correct price for the dual case couplers is $165.
For V6 or V8 apps we recommend 23 spline in both the front AND rear case. For 4cyl non turbo tranny applications, we recommend and build 21 up front, 23 spline in the rear.
If your starting from square one on a dual case 4cyl build, it costs exactly the same to build 21/21 as it does to build 21/23. Both the 21 and 23 dual case kits are the same price. The 21 and 23 gears sets are also the same price.