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I'll assume you're speaking of the SR20DET and the KA24DE (there are a lot of variations which are all over the place in performance).
0-60: no comparison. the KA is ~8 seconds. Dunno for sure where the SR lies (perhaps 6.5-7?), but stock for stock you've got 155 hp/160 max out of the KA and 205-250 hp out of the SR.
As far as which is best to reach 300hp, that's a loaded question. Both can get there for about the same amount of money. If you're zeroed in at 300hp, I'd go with a 300hp KA over a 300hp SR because it (should) have more torque, giving better low end power and being quicker off the line. Larger displacement (again, should) allow for a larger turbo to spool sooner as well. This is just my opinion, the SR has advantages of it's own, which I'll let somebody else go into.
With the KA, 300 hp would pretty much require an engine rebuild, new pistons, rods, etc. to put up with the strain. I'm not certain what the max recommended output on the SR's internals are. . .
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