They don`t... only for the R32 and R34.
Anyway, the difference between an R32 GT-R V-spec and V-SpecII is... (feels like de ja vu):
The V-SpecII has different tires, Bridgestone Potenza R010 245/45ZR17 to be exact, a "V-SpecII" sticker on the righthand side of the bootlid, and the V-SpecII was available in Crystal White (326).
"Is that it?!" Your probably asking... Yes.
Apparently, Nissan wanted to use those 245/45 R010 Potenza`s with the release of the V-Spec, but they (the tires) weren`t available at that time. It just so happend that the V-SpecII is more of a "4 Years at the top of Group-A" commemorative model, rather than a vastly improved model over the V-Spec.
Is that an OK answer?