Before buying my SiR (a real DOHC VTEC civic, not the crap USDM one) I drove, and tried hard to buy a SSS sentra. (160hp SR20)
I can honsetly say the B16a has much better low down power delivery.
Sure the sr20 has more midrange Torque, but then since its also 25% bigger than the B16a it should. However It lackeds the almost totaly flat Torque curve of the B16a from idle to redline.
The SR20 has more Torque but its not as useable. But as Morph mentioned, you can't really compare the two engines as they were designed with differnt goals in mind, and the Honda has a slight technology edge of the Nissan.