Not taken as a diss, I'm just trying to understand this engine since its new to me.
For the record, there is a b20a5. I checked the Helms.
I still disagree about it fitting the 3g Lude tho. From looking at the Helms and the pics on links you posted and the pics someone on 3geez posted for me, it looks like the mount brakets on the engine and tranny would have to be changed to the 140hp b20 for it to fit the Lude. Other than that, the bolt locations look to be the same. In addition, I guess its this JDM Accords b20 3g Luders have been installing and not the b20 out of the JDM 3g Ludes like I previously thought since its the same 145hp I've heard from them. Till I have more detailed info, I stick to my theory.