Yes, 10 degrees for T305 (I have the supplement service manual in my hand)
My T350 heads not done yet, but both T305 and T350 give save distance for 24 degrees for example
Note 10 degrees in only 1.5 % less (or multiply by 0.9848...) if truly those numbers from Suz are measured with plug angle as I believe they are
I see for example some manuals say 2.0mmand is really to be 2.02mm (same engine another manual) so here is 1% of error.
So how does the Kaw S2 dare to state 23 degrees when its stock peak HP is at 8K. Isn't it really where you plan to run engine mostly when you only have one choice? also if the D&G are tuned for peak at 7-8k what's the point. They may peak here, but I know they are much broader design pipe, allow good over rev even though other pipes may give better peak power.
The point is melt down of heat on piston and... push the heat to the pipe to change speed of sound it goes faster when hotter and what you need as engine goes faster to speed up time.
So yes if you run higher RPM better retard. Still think these engines won't be able to shed the heat if one runs real high too long well at least as hot as it is here today

So if you guys do run them harder then intended and extended periods of time do you rely of stock settings for lubrication ratio.... ah another post I should start... have not seen one like it here
Fun Stuff!