The difference is so minor it is not worth the extra, whatever dollars the price tag says.
Or you'd rather save up for the aftermarket mods and put it to the base model.
R34 GTR V-Spec = Standard R34 GTR but came with ATTESA E-TS Pro system and an Active LSD at the rear.
Had harder suspension and lower ride height.
A plastic front air diffuser (covering the underside of the engine) and also a rear carbon fiber air diffuser, designed to keep air flowing smoothly under the car.
The Multifunction Display (MFD) had two extra features to the display: Intake and Exhaust Temperatures.
Ceramic twin turbo's.
R34 GTR V-Spec II = As above + an increase of hardness to the suspension and larger disk brakes on the rear.
OEM carbon fiber bonnet with an NACA Air Duct to vent air to the turbo side of the engine.
Iridium center console and aluminium pedals. (Just for looks)
Seat interior colour were black rather then gray, which was used on previous R34 GT-R models. (Just for looks)
Indicator lenses were replaced with white / clear instead of amber / orange. (Just for looks)
Ceramic twin turbo's.
And you get a "V-Spec" / "V-Spec II" Badge / sticker on the rear bar.
You would change the stock suspension over to a set of fully adjustable ones as it will better the handling over any stock suspension.