VTEC helps, a lot. It provides better cam profiles for both low and high RPMs, alowing you to get more power out of your engine. Also, GS-R B18C1 motors are better designed than the LS/RS/GS/SE's B18Bs, with things like knock sensors and oil squirters. Also, GS-Rs have better wheels, better sway bars, and color matched side guards. ..

Also, 94-95 GS-Rs have built in oil coolers.