Ever since I had my trans rebuilt (11 years ago) it has always been tough to get into second gear when cold. Even with the MT90 back then. I have tried Union 76 synthetic and regular dino oil. The past few years even third gear was scratchy when it was hot. I just switched to Lubrication Engineers 9919 75w90 synthetic for it's superior ring and pinion protection to better handle the new Ecotec engine. I noticed right away the shifting into all gears was smoother. It has not been very cold in the mornings lately but that first shift into second goes right in. The third gear shift is smooth when hot now also. I have been told by others that it runs 30 to 40 degrees cooler on long trips in a SVX powered Adventure Wagen driven at above limit speeds.
I can't wait to try it out in my Unimog. That is one beast that needs the best gear oil possible since the gears run on bronze bushings and not needle bearings.
Also would like to add that no matter what gear oil you use change it at least every two years. If you are near 200hp or more I would change it every year like I recommend for Porsche's and Ferrari's.
Just nicked thios straight from the Syncro yahoogroups goup, author John Wessels.
Just wondering if this 30 ~40 deg (presume F) temp drop just by changing a gear oil is likely, without the stuff being super puff the magic wagon's dream potion

NB. Note he says, I was told...