The 2deg difference can gain a bit more power, full combustion happens sooner ATDC
M5R1 uses Ford ATF, yes, automatic transmission fluid, Mercon V or similar synthetic
Best Spark timing is when full combustion happens when piston is at about 8deg After TDC
Air/fuel mix of 14.7/1 has a fixed rate of time it takes from Spark igniting local fuel and then "flame front" expands to ignite all the fuel in the cylinder, full combustion
You want full combustion to happen After TDC of course, so the expansion of the "explosion" pushes the piston down adding power to the crank shaft
To close to TDC and explosion doesn't have enough leverage so piston/rod absorb some of the energy
To far after TDC and the explosion has more room in cylinder to expand so doesn't add as much power
So at idle RPMs it takes the piston XXXX amount of time to travel from 10deg BTDC to 10deg ATDC
And 14.7/1 air fuel mix takes YYYY time to fully ignite
As RPMs increase the piston is moving faster, so spark must happen at say 20deg BTDC to account for the faster piston speed
This is RPM based spark advance
The other monkey in the wrench is air/fuel mix
Richer air/fuel mix "burns" faster, so full ignition, YYYY, takes less time
So when you "step on the gas" the spark timing must change, this is called Load spark advance, adjusting spark timing to new air/fuel mix
Its what Vacuum Advance was for and SPOUT is for on TFI system
And, of course, RPMs go up so that also changes spark timing as well at the same time
This is a VERY SIMPLE explanation of spark timing, nothing literal
Loads of articles are available on the specifics of spark timing if you want to learn how it really works down to the degrees