OK, whatever.. I install it so it has a cushioning effect on the rear clutch to help prevent damage to the Bevel spring. Modern day shift kits, make the mod mute in my opinion. Also the Accumulator does not function between the 2-3rd shifts.
Here's some info on the subject.
"The accumulator spring is the subject of much myth, and the myth just keeps getting repeated (even by people with SAE behind their name).
The sole purpose of the outer spring is to position the accumulator piston at the end of its bore when there is no pressure on the system; when the trans is initially placed in a forward gear, fluid pressure forces the piston against the spring which offers a cushioning effect to the application of the rear clutch. This is the only time the spring cushions anything and it's done with the car at a standstill.
When the 1-2 upshift occurs the piston moves in the opposite direction, (AWAY from the spring) so the spring has absolutely no cushioning affect on the shift. The cushioning that the accumulator supplies on the 1-2 upshift is strictly a hydraulic function, it "accumulates" fluid to slow down the application of the kickdown band.
For those who care to do a little research on the subject, grab any Factory Service Manual from the late sixties-on and study the fluid flow diagrams in the Torqueflite section. It will become quite apparent that the accumulator piston never moves toward the spring on upshifts, it actually moves AWAY from the spring on the 1-2 upshift and stays in that position during the 2-3 upshift. The spring can offer no cushioning to the upshift unless the piston moves toward it, it doesn't. The only accumulator modification that will affect the upshift is to block the piston; this is why a stuck accumulator will cause a harsh 1-2 shift as the FSM states.
The spring myth probably arose from the known fact that the accumulator cushions the 1-2 upshift. Knowing this fact and observing the presence of a spring easily leads to the assumption that the spring is the cushioning agent when, in reality, the cushioning is a strictly hydraulic function (similar to a suspension hydraulic shock absorber).
The often repeated "poor man's shift kit" advice in MA and elsewhere to crank the line pressure adjuster to the max and toss the spring produces a noticeable result solely because of the raised line pressure, not the spring removal.
For those who are still not convinced, ask yourself this question: if simply removing the spring eliminates the cushioning effect why do most of the reprogramming kits include a blocker rod to block the piston's movement?"