I went through the same thought process and bought the RSX-S. Here's why;

1. There isn't much difference in list price, and the Acura published invoice is $2,000 below list, meaning that the Acura dealers can deal if they want to. The question there is which dealer has the particular car in stock, and speaking for my situation, I counted about a dozen RSX-S in town, and I didn't see ANY Civic Si cars on the lots. That doesn't mean that they aren't there, just that they weren't out to be seen.

2. Acura Warranty is better.

3. 200bhp vs. 160bhp. Stock. That's 25% difference, folks.

4. The Acura looks like it was styled after the Ferrari 360 Milano. Check out Ferrari.it if you don't believe me. The Honda looks like it was styled after, well, a little Honda econobox. Admittedly, a very fast econobox. But looks count, at least to me.

5. With the RSX-S you get a decent stereo and a very nice leather interior.

6. If you're going to get a new car, and it's going to be under warranty, I'd think you would want the dealer to service it for a while. Dealing with Acura after the sale is just down right pleasant. Can't say the same for Honda in every case, and I have owned no less than four Hondas (two Accords, two Civics).

There it is, it all added up to "buy the Acura RSX Type S" to me.

Either way, you're going to end up a winner!