Go with the S14. If anything it will be more reliable. Its designed from the factory to support more horsepower than the S13 engine, so it should be a little stronger. I'm not sure but I though The variable vale timing wasn't introduced until the S15 engine. Either way it won't matter under moderate street tuning. Plus you get a ball bearing turbo which wil spool up quicker than the s13 turbo. Just some thoughts. Its worth it if you have the money.
Patrick
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