the oil jet does not need to be taken out of the d15b7 blocks it supplies more than enough oil to activate vtec. The p28 ecu isnt necessary. Most poeple looking to do this head swap are trying to save money and right now with the whole ls-vtec craze and chipping p-28 ecus the p28 is getting expensive. Therefore if you dont want to spend the money on a p-28 you dont have to you just need some sort of way to activate vtec you can do that with either a toggle switch (yeah its ghetto but you get to control when vtec comes on) an rpm activated switch or some type of vtec controller. A vtec head gasket isnt required. The d16y8 head gasket is both cheaper and thinner meaning youll save money (duh) but youll also raise your compression .2 points more than if you were to use the d16z6 head gasket. As far as the timing belt goes use the same timing belt for whatever water pump you have. IF you have a ex water pump use the ex timing belt if you have a vx water pump use the vx timing belt if dx water pump use the dx timing belt. Yes the part numbers are different. You will also want to run one step colder spark plugs to combat detonation and also run at least 92 octane gas. And as mentioned before NEW HEADSTUDS or else youll be replacing your headgasket soon.
Robster