All years are model years.  All opinions are based on stock configuration.
First off, IRS started in 1969 (or 1968 with the auto-stick).  Supers started in 1971.  That is why all Supers have IRS.
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					Originally Posted by Astromic
					
				 
				what do u think is the benefits that each of them have unlike the other in this criterias: 
*steering safety and effeciency in general. 
			
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 Safety:  toss-up through 1974.  Both used steering boxes.  1975-79 Supers had rack and pinion.
Efficiency:  the Super had a far better turning radius.  The steering box Super was slightly better than the rack and pinion version.
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					Originally Posted by Astromic
					
				 
				*low speed handeling and safety in corners. 
			
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 I'm not sure what you mean besides turning radius which I already answered.
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					Originally Posted by Astromic
					
				 
				*hight speed handeling and safety in corners. 
			
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 Both are prone to understeer in stock configuration.  Both can be modified.  It is easier to modify a Super effectively.
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					Originally Posted by Astromic
					
				 
				*braking effeciency. 
			
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 No difference.
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					Originally Posted by Astromic
					
				 
				*time period of usual maintainace in suspention. 
			
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 The suspension of a standard Beetle can take punishment more easily.  That is why they tend to be preferred for Baja racing.  In a German Look configuaration (that is why you are here, isn't it? 

 ), a modifed Super suspension will not need any extra consideration than any other strutted car.  (All twenty-first century cars are strutted.)
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					Originally Posted by Astromic
					
				 
				*the ability to handle a performance engine. 
			
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 No difference since the engine is in the rear.  However, a spirited engine implies spirited driving.  The fact a Super more easily lends itself to front suspension modifications makes it preferred by many.
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					Originally Posted by Astromic
					
				 
				*high speed comfort in general. 
			
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 A Super hands down.  But keep in mind, performance modifcations will reduce the comfort level.
These are general answers to general questions.  There are plenty of effective German Look standards, Type III's, etc. because the quest for performance leads to modifications ... and 
any car can be modified.