The gsr has a way better flowing head than the ls and thats why it has more tq by 1 point. Most people dont realize that most of your power is made in the head you just need a strong bottom end to hold together. Now the excellent flowing head on the ls is better because the ls is a bigger motor than the gsr. Yes they have the same bore but, it is also the stroke that determins the cc of an engine.

Eng
Code Disp HP@RPM TQ@RPM C/R Stroke
B18B1 1834 142@6300 127@5200 9.2:1 89 94-01 LS
B18C1 1797 170@7600 128@6200 10.0:1 87.2 1994-01 GSR
B18C5 1797 195@7800 130@7600 10.6:1 87.2 1997-2001 ITR US
B18C 1797 210@8100 130@7600 11.0:1 87.2 1997-2001 ITR JDM


Notice the higher C/R on the gsr? That along with the better flowing head makes what 28-68 more hp and 1-3 more ft,lb of tq? Now remember the type r comes with a better port job than the gsr. My previous set up was a B18B1 Block with pr3 pistons (not quite 11.0-1) and the US itr cams (the shittier ones) and UNTUNED I made 191whp 137wtq. This isnt at the crank like all the numbers above.

ls/vtec untuned
b18b1 stock bore
pr3 pstons
gsr head with type r cams