b20 anything with the gsr head will have more hp and torque than the gsr and if built correctly and a little tuning can have more hp and tq than the type R, personally I have seen some really good b20/vtecs pull over 200 wheel hp with stock internals, adj. cam gears, type R cams and hondata,
On the other hand tho, the same build can be botched and run only a little more hp than the GSR, it all depends on what you put into it, if you modify the crank, use hondata or crome or the like and the adjustable cam gears play a huge role in the ls/vtec either b20 or b18 because the timing belt doesn't allow the cams to line up perfectly with the crank, you either get a little retarded or a little advanced with the stock cam gears. Either way if you know how to build an engine you are fine.