not really. the point i was tryin to make is that for the price difference between the two models ($2000 or so) you would be better off just buyin the gsr IMO because you will spend at least as much making the LS perform as well and not have as mush reliability.

B16A head - 450+
Intake/Ex. manifolds - 300+
Machining - 100+
Wiring / Lines / ETc - $$$
GSR or B16 tranny - LSs suck for n/a use - $650+
Features not found on LS - Some suspension pieces wheels etc. -$$$

All in all you may add up to a car thats faster in one respect but not as reliable or with as much resale value than simply starting w/ the GSR and going from there. If you just want a nice car to cruise around in and still have it decently fast I would go with the GSR.