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Hyper Yellow Lvl1 is obtainable from the Cargo and Passenger Train Robberies, in order to get a lvl1 one, you can't have any hyper yellow's in your inventory!
Accuracy change, all LVL1's are treated the exact same, one getting more than the other is mostly personal preference, they should all be the same value (they are mostly used to only balance trades however, Yellow LVL1 being no different).