I used the spacer because I used a clutch from the B7. My understanding is that if you keep the stock 1.8T clutch you don't need the spacer. You could use the complete clutch from a 2.0T B7, that would require the spacer and the starter from a manual shift B7. If you go that route you need to trim down a boss on the engine block for clearance. The advantage is it allows you to keep a dual mass flywheel and give you a bit more capacity ( 240 mm od vs 228 mm od), it's also self adjusting.