As Firepower mentioned 'everyone has a different perception' on this topic. I was ready on how to modify D series for ages an was into it for some time, but then started reading on b20 and made my mind up to go b, so I have started a b20 build; but again the decision comes to the person and money.

The Issue why mod a D when you can go B OR why mod a B when you can go K will always exist in the Honda Community.

So at the end of the day it is your decision.

Personally my D has a CAI, DC2R suspension and by next week will have DC2R exhaust and that will be it.