I can't say that the strut tower brace makes a difference by itself. But that combined with the coil over suspension, I can certainly say it makes a difference. The car has a much lower center of gravity and the handling improvement is fantastic. The harder you go into a corner, the harder it seems to stick.
Tanabe also now has the under side brace which I think I'll invest in:
Tanabe USA Inc. - Sustec Under Brace