They're both h22 and the SH doesn't come with a lip.
Here is a list of things SH has that are different:
ATTS (active torque transfer system), atts light in dash
ATTS has a cooler line from radiator
overall steering ratio SH: 15.61, base: 15.75
various additional sensors
Steering wheel has a 3rd notch (not visibal unless removed)
No 3rd brake light in the rear deck
Spoiler w/3rd brake light
5 Spoke rims
Round ring on shift boot
Round style shift knob
Courtesy lights on door panel
Different shocks/springs
Oil filter is higher up on engine block
Rocker panels and rear underspoiler painted to match the car
Type SH decal on the rear trunk
SH only came in manual
Also, the SH's exhaust manifold sits about 4" farther out than the base. Hence the reason you can't mix match a lot of exhaust parts between the two. Believe me, I've tried.
IMO, the ATTS is def. overrated. It's just another thing you have to service and it is a pain in the ass to deal with. It kicks in when you don't want it to and doesn't when you need it. So yeah... I say Base > Type SH





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