I also do believe that the first ATTESSA generation were using a speed sensor in the diff for the rear wheel...
Why go custom on a awd control system when you already have access to something that works and works good???
stick with the 2 speed sensor in the front hub and get a rear diff on a 240sx with ABS (yes you'll have to mod the mount and the driveshaft since it's a short nose r200, but you've got your rear sensor) and steal an ATTESSA control unit from a r32 and wire those shit on a custom harness (I don't really see the need to incorporate it into the s12 chassis harness) all you have to do is run a high pressure pump (electric or mecanical (lets say hook up an other P/S pump on the engine where the A/C use to sit)) and make it push ATF or power steering fluid (out of a small external reservoir) much like the standard ATTESSA that uses a pump inside the rear diff to provide the tranny with oil pressure to work the clutch that transmit power to the front axle... after this, the ATTESSA control unit will just adjust the amount of pressure that get to the center clutch and control eveything much like it does on any ATTESSA car
Because now all you've done is create a real complicated and real expensive 4x4 car... without a center diff, forget bringing this on dry pavement (ever heard about transmission wind up?), it'll behave like a truck when you've got the center clutch engage and when it's not, you've just got a hell of an heavier and much complicated Collin's car (the way it used to be)... and going custom on the awd control system is still gonna require to get some kind of oil pressure in the tranny to control the torque biais to the rear wheel and then figure out some kind of management for it... which will not be any easier that using what is already used in the r32 IMO
I'm not hating here and I absolutly love the idea, but I just don't think it's been thought through because if you don't solve the awd management, you've got yourself a pretty hard to make rwd car or a 4x4 truck... oh and I don't think he uses a rb20det from a gts4 since the oilpan has no axle going through it on the picture, so it's standard rb20det on a awd tranny...
Anyways, good luck with it