A B18b has a lower compression ratio of 9.2:1 which is better suited to boost, you can run 10psi easy on stock internals, without the hassles of variable valve timing you can also run cheaper engine management systems. The case is open and shut, you can run more boost, more easily, more cheaply with a GSi over a VTiR or Type R. This is an argument of economics and cost benefit analysis, you will always be ahead with a GSi as you're starting with a motor that is going to cost you less of an outlay to begin with.
Trust me, I've been down this road, turbo on variable valve timing with after market ECU is a major pain in the arse, you're better off starting with a non-VVT engine. Why would you spend $2-$3k on an ECU to run VVT when you can spend $800 on an ECU that will handle non-VVT just fine? That alone solves the argument.
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