Why would your friend swap that head on? if your friends motor is a stocker, it's not an f23, it's a f22
regardless, the head on the f23 off the 00 accord that is VTEC isn't for speed or horsepower, it's just to get good gas mileage and lower emissions.
I think it would be a waste for the effort.
Your friend should go with an H22 swap, I'm ready to do my girlfriends 93 accord with a H22 swap. I just got a quote from HAP in rancho cordova, CA.
for a complete swap for 3800.00
that's everything you need not just an engine and I believe he said it comes with the hasport mounts.