I suspect this motor will gain a LOT from ECU work, intake and header -- maybe as much as 10-15 hp. Plus, the torque and hp curves can easily be moved down the RPM band.
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I donno man. For a motor to make 100HP/L stock, the ECU program can't be that bad. I would be hard pressed to belive there is 15 HP in just I/H/ECU.

Supposed to be a stock car. GSRs make 138-142 stock on a dyno jet. TQ is close.
http://www.dragtimes.com/2000-Toyota-Celic...raphs-8913.html

My feeling is the GTS should be 75-100# max over the GSR weight. But I don't make the rules .....