well i been niulding motor and racing 4 about 8 years, in my opinion, use the gs-r head, the b16 may flow better, but the gs-r has a tighter chamber, u can get the gs-r ported, so then u will have high compression and a better flow easy and simple, but on my side of the story i use non-vtec heads, bc i do my own porting, and use custom grind camshafts so really no need for me to use a vtec head, vtec is great out the box, but i can go to the junk yard and get a b18a for $250 and turn 250hp and 200lbs/ft of tq and spin to 8500rpm i dont need to but it can i use it at 7500rpm, but its all into what u plan on using it for and what u want