ok i researched it some more. the 97-02 accord sir model featured a 180hp version of the F20B, and had a s-matic transmission (auto). The SiR-T featured a 5 speed manual trans with LSD and had 200hp. The s-matic could not handle the extra power so the auto engines had a different ecu. both are mechanically the same.
here are a few links of the specs and different models.

http://asia.vtec.net/article/CF4/

http://world.honda.com/news/1997/4970904.html

that should help explain.