What is the difference between red top Sr20det and the black top Sr20det for S13 motors?

Me and my friend got into an argument about this.
I'm saying that theres practically NO difference between the two besides the year that they are made.
My friend is sayin that the internals are different. He says that not only the ECU is slightly different, but its got thicker rod bearings than the red top, oil squirters, better oil pump, and other bullcrap that i dont agree on.
I'm just learning about SRs, and he owns a SR.

I know that this topic is posted on a daily bases, but all i see is..."The differnece between the red top and black top is minimal. There are some minor ECU changes, cooling fins on the head (eariler red tops did not have them) and thats basically it....."
http://www.240sxforums.com/forums/ar...p/t-55363.html