Well, it seems that you don't _really_ want to get the GS-R after all. The GS-R will definitely be slower than the Talon, but not by so much of a margin that you'll feel embarrased in it or anything. Also, as other posters said the Talon will be less reliable, partly because you'll most likely get 1) an older Talon, 2) most Talon drivers thrash their cars (whereas it'll be easier to find a GS-R owned by a mature driver 3) the car is generally not as reliable as Honda's.

As for handling, I'm sure the AWD will outperform a GS-R on the track - although you don't see many of them at SCCA events and such.