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(Item +) Magazine 4 Wheel vehicle durability will last 3 times longer. The Magazine itself makes certain tasks easier to complete, especially getting 72000 Zombie kills.
In Dead Rising 2: Off The Record, keeping the magazine with you when driving around in the SUV is still the most effective way to gain 100000 Zombie kills, than any other method. Besides increasing the lifetime of the SUV, it's a key item if the player wants to Level Up faster in DR2:OTR than other methods, though it's recommended to get the Horror 2 Magazine to increase the PP gained for reaching thousands of Zombie kills.
Dead Rising 2: Off the Record - Located on the awning above Paradise Platinum Screens. To get there you need to climb up the vending machine outside (to the left) of Cash Gordon's Casino, run across the awning, jump onto the awning of Juggz Bar & Grill and then jump across to the awning of Paradise Platinum Screens. The magazine is at the far end of the awning.