OK, a KA (or ANY trans in an S13 or S14) is not a direct swap for an S12 trans. That's fact, no debates. However, many of us have swapped to a KA or SR and an S13/S14 trans, but it required modifications to make it work. Those modifications are documented on this site if you look for them, but the trans is NOT a straight swap-through.
SO... then really this is a competition between two guys, to see who can throw enough money at a car via a very lucky shop, and make their shit go faster. And since the SR is supposedly the "best", you assumed that this was the way to go.
Let me tell you -- there is no glory in dumping 10K into an engine, unless at least 70% of that cost was in parts. If you're having a shop do most or all of things, then I guarantee you that 60-70% or more will be spent on labor, not on parts.
So a guy who wants to take the time to learn how to pull an engine and connect a half dozen wires will put more of that money to going faster, and WILL be faster.
10K "thrown" at a KA24DE to build the insides and turbocharge it will make it amazingly potent. Again, I say, go visit ka-t.org and see for yourself.
Or just get an SR and do what's been done.
Look, I don't hate the SR. There are a number of guys with SR's in S12's and I like the swaps. But most of those guys did it themselves, or at least did *some* of it. So they know what is what.
Do you want to tell people how much money you spent? Or do you want to tell people what you managed to do?
I dunno maybe it's just my opinion, but I've never thought the S12 was a good "throw money at it blindly" platform. Always felt it was better for someone who at least wanted to learn about cars. Again, that's also my opinion.