Typically you tap the vent for a plug as the new drain, then install a vent into the old drain plug hole. This kind of thing is done all the time for off road 4x4s. Since you are doing IRS that just makes it easier. With the high pinion you need to run the oil level a little higher so the pinion bearings don't starve. A lot depends on the diff. I'm not familiar with the 240SX, so I don't know the details.
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