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The SE-R has more real go fast goodies available. However, it being front wheel drive limits you on how much power gets to the ground without going to extremes such as motor mounts, A-arm bushings, coilovers, struts etc. Most autocrossers would prefer the 240 for balance, brakes, and better weight transfer, but if you want to turbocharge one of them and go fast in a straight line you see more people putting the SR20DET or DE in a 240 because it is a little more durable especially if you want to go more than 300 hp.
In that respect the SE-R already has the SR20DE and the capability of being a out of the box go fast daily driver.
Either one is a good choice but you first need to concentrate on what you want out of the car. There are alot of cars out there such as the 240 with an SR20DET swap or SE-R with a Turbo that people are tired of and you can pick up pretty reasonable, so be patient and read as much as you can about what someone has already done and if it is what you want go for it.
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