The only diffrence between SH and base prelude is ATTS (basically advance traction system). ATTS adds something like 300? 500? on the SH, so that makes it slightly slower.
Not sure but all SH comes with leather, and base has it optional. Personally, i think base is better because lot of used engine parts are much cheaper and easy to find that SH parts ... u will be surprised how much different the engines are for base and SH (in terms of maintanence only).
I have a base 5spd and it seems like its much nicer (comfortable) ride than GSR.