the s14 has ITB's. and while the s2000 might now have itb's it just have a better designed intake system. rather then redesigning a full intake system to utilize just one throttle body why not use 4? Better flow, better throttle response. Everyone pics the mods that they feel like doing, whether its building a stroker motor or a forced induction motor, some people want to build ITB's some go other ways for the power. However i see no downside in making your engine more efficient, Plus, the m42 needs all the help it can get for power.
Yes S14 does indeed have ITB's BUT:
1. It has 0,5 (0,7 in EVO sport) liter larger capacity than bog standard M42
2. It has rev limiter set (over?) 7200 RPM
3. It was designed to go racing from the factory -> even higher revs were in plans so ITB's made sense.
I am not saying anyone should not put ITB's to M42 if they want to, far from it! Throttle response will likely be better... I just think the effort and money could be put on better use elsewhere on
street car. ITB's will help with radical cams producing strong intake pulses on high revs, something that is not present on many M42's.
But I think people should atleast consider custom made intake runners (perhaps lower part of E30 M42 intake?) and plenum with single throttle body perhaps from 2.5 liter M50 engine which flows nicely up to 192 hp from factory

I think it would be quite bit cheaper than ITB setup (german ebay: 300€ for S50 ITB's vs 10€ for M50 TB, same amount of money for plenum for both) and if you design TB system correctly is should flow ok up to 190 - 200 hp, just as in Integra Type R or S2000. That is if you can get the M42 to rev up to 8000-9000 RPM
