First off, the reason that you would change away from a allison is that it, while being a great tranny for the average user, is not designed or does it perform well in a drag racing situation. If a truck can do a 11 second 1/4 with an ally, then it probably could do a 10.3 without.
A stock ally can only handle around 400 - 450 hp before it starts to complain. I hurt my ally with just a PPE hot +2 on it.
I just happen to have both a cummins and a duramax (LBZ). It definately would cost me more to get and stay competative in the 10 sec range with a duramax. But in the 13 second range, hands down to the duramax. It takes allmost nothing to get it there. With the PPE and a fuel upgrade I am quite sure I would have ran mid 13's with that truck. After that though it starts to go up in price and quickly,, not to mention how the front end keeps on wanting to touch itself all the time. I really hate having to go and drop the torsion bars everytime I want to race.. and the other option is big bucks, or deteriation of ride quality. With my dodge, I still have exactly the same setup as the truck came from the factory with, and run 10's
Kevin