want to find out if the w10 ecu and maf is a upgrade for the sr20 vvl fwd?

downgrade I would say for NA

http://www.sr20forum.com/sr20ve-sr16ve/252123-powerland-tuned-sr20ve-ecu.html
http://www.sr20forum.com/sr20ve-sr16ve/251787-those-people-greece-know-what-they-doing.html

If you are making a turbo build you'd need something custom for your mods. i.e maf might not be enough to support the power.