Non turbo...mods?

my mate just bought a 1994 non turbo supra and asked me what he should he do to improve performance wise...i didnt know even though i own a RZ!should he start with a cold air intake?and if turbocharging it will he will need to upgrade the ecu and shit right?

p.s does anyone know a supra with a HKS T51R?

i would start with a cold air intake exhaust plugs wiresu no general shit ike that then have it turboed