If you're asking about the nuts and bolts of this setup, do a search, it's been covered many a time. If you're looking for dyno comparisons, check here:
http://www.importreview.com/dyno.html

No, an LS/VTEC will not pass CA smog. If you go to a ref, they'll look at your B18A/B block and they'll know it didn't come with a VTEC head. A little more snooping, and they'll see the oil line coming off the back of the block and you will not pass the visual. As for actual emissions, that shouldn't really be a problem as long as your smog equipment is in good working order, and the cat is properly warmed up before you roll into the smog station. If you go to a typical smog station, they may not notice that it's an LS/VTEC, but since smog stations are getting stricter nowadays, they might take one look at it and tell you to go to the BAR ref. The BAR ref will definitely know about LS/VTEC, and you will not pass.