The centre tunnel is a key part of the GTM Coupe's monocoque structure.
I have seen a couple of examples where someone has cut away the closed bottom of the tunnel (to get access to the gearchange) and this has caused the tub to kink!
I dare say that it could be possible to lower a portion of the top so long as the full structure is replaced and the new part fully welded.
The 1980's general assembly drawing shows a stepped central tunnel.

My GTM Coupe has square holes in the top and sides for access to the gear change, I think these would be better if they had rounded corners.