integra LS's dont come with VTEC, so they probably dont have a VTEC head, but a lot of people try to put a VTEC head on , so its like a VTEC motor but it never runs like a true VTEC motor, i think the GSR motor is a b18c and they run like a 15.1 stock, so basically that guy is retarted...i'm sure the transmission is better but what is the point in swapping it anyways?