It all depends on what you want to do with your R. Are you looking for just bolt on's or are you going to look inside for cams, etc. The great header test show'd the OE JDM the best bang for the buck. The Spoon and Toda gave JUST A LITTLE more top end. Now if you want to go with cams, higher compression, go with the SMSP. You will have a better advantage for tuning in the long run with this setup.

Thanks,
Victor