Actually the P72 is a better ECU to use, it actually has a knock sensor input, which is a pretty nice thing to keep. Either way, with a P28 or a P72, you're gonna be changing the chip in it, you might as well at least use an ECU that is a little more current, and was at least originally made to run in a DOHC Vtec car, rather than anthing else. Either way, realistically, it's what ever you can get cheaper or faster. Otherwise don't worry. They both take an aftermarket OBD1 chip...
Oh yeah, dont use the Mugen program, especially as it's probably not the real mugen pogram, unless you're spending a grand from King Motorsports. See if you can get a Skunk2 knock off program, you'll be better off.
See
www.Locashracing.com
Later,
Aj