Yes, GSR has VTEC, and a better performing head. But the LS is known for a stronger bottom end. So it depends on what he wants to do. If doesn't want to do anything than he should get the GSR. If he wants to use FI, he should get the LS. Plus like I said before, extra costs associated with the GSR (like the Type R..insurance, theft) he could use towards a low grade turbo that would easily put him over twice the difference between hp. But if he can afford it, I suppose he should get the GSR. I'd take a GSR over an LS anyday. It just depends on what you want out of the car.