couple of points: the 97 ludes and the 01 ludes dyno the same WHP. the 5 then 10 hp that honda said that they "found" revising the intake manifold is pretty much a myth.
also, ATTS figures out which way you're turning, and then it sends more power to the outside wheel, causing it to spin 15% faster. it's a neat system, but it's no LSD.
i think the GSR vs Prelude is a buyers choice. either one are good cars, and have their strengths and weaknesses.
lude:
pros:torque, hp, rarer
cons: heavy, heavy, undertired, heavy, less aftermarket support, heavy, and oh i forgot. heavy.
GSR:
pros: lighter, handles better, more choices in parts
cons: common, stolen alot, no torque, boring interior
have you thought about an ITR?