honda claims "exhaust manifold design improvements" for the 5HP gain in the ludes. most preludes dyno around 165-168 WHP stock
i dont think honda over-rates HP, even in this case, hyundai likes to do that
its entirely feasable that most preludes make closer to 200HP at the crank anyway and honda made a safe bet at 190. plus honda could easily gain 5 or 10HP on the h22a/1/4 with some ECU changes. preludes run rich from the factory to begin with.
~kris