
Damn bro, that's that exact same dilema I'm in! and both are hard enough to come buy in good condition that I will almost go with whichever one I can get. But here's the breakdown for me:
1. personally, I think the 97+ s14 looks the best in stock form. they are dead even with a kit. the 95-96 s14's and 91-93 s13's are dead even stock.
2. price- s13 will be a lot cheaper initially, which means I could start sooner. I would wait until next summer, then put in the sr. with the s14, I'd do suspension first, and it would be 2 yrs before I could afford the sr.
3. Both will be around the same price to fix up, unless you get a 97 se (5 lug, lsd stock) the s13's will need a 5 lug conv., which makes them just a tad more expensive. this is nulled if you get a base s14.
4. Emissions- s13 basically have less strict emissions. an sr20 is ok as long as it passes the sniffer test- no visual inspection in TX
5. durability- if I get the s13, it's mileage will be a concern. It's gotta make it through the winter, until I can make the swap. the s14's generally have less mileage and in better overall condition.
6. weight and handling- s13 gets the nod because it's closer to 50-50 balance than the s14, and weighs less.
7. that's about it, other than I gotta thing for hatchbacks, and the 180 tailights are sick :ylsuper
sorry if you didn't feel like reading all this crap. I'm undecided as hell, but if it comes down to a nice 97 (white, red, or black) and an immaculate s13 (black only), I'd jump on the s13 like it was a cute asian chick called 'ninja' (j/k,

)