My questions is between the two which is more reliable engine to swap into a 92 se-r? I want about 300 flywheel horses. Can things like UR pullies be used on either engine? As far as maintenance can usdm parts be used on either engine such as chain tensioners,seals, timing chains,etc...etc. What about a/c and cruise control(my wife will be driving the car)? Any inputs will be greatly appreciated.:confused:

300 is a lot easier on a GTi-R engine, but I don't know if it's any less expensive or not. For 300 HP, you're at least going to have to upgrade the turbo on a BB, and do a LOT of tuning (if not upgrade the turbo) on an 'R.

*-D pulleys for a DE will not fit an 'R, if IIRC. Many parts from USDM cars won't, either, especially parts that you'd be concerned with if building a new engine. A stock DE can handle 400 with reasonable reliability, so if I were you, I'd just get the BB.