How is this even a debate? Type-r's require alot more money to make faster being that they come with 11:1 compression, mild cams, and factory minor porting. All a Type-R is is a GSR block and a B16 head. P72 heads have quench pads, which is a flat area on the combustion chambers, that help prevent detonation. On top of that, if you intend to keep it a stock motor, just swap in some ITR cams into the GSR SC'd and you'd walk a P73 equipt car all day long.