I thought the SOHC MAF was interchangeable (direct replacement) with the s13 SR MAF?
Edit: Did some further research...you are right, the KA24E SOHC MAF will need some wiring in order to mate it up to the SR MAF harness. According to my research, you basically just match up the 3 colors from the SOHC MAF to the SR MAF harness...use the SOHC MAF PLUG:
Black- BWhite- CBlack w/ white- A
Here is another take on the matching:
On the MAFs plug there are 2 wires: GREY and ORANGE. The GREY wire has two wires inside: WHITE and ORANGE.
The ORANGE inside of the GREY goes to WHITE.
The WHITE inside of the GREY goes to BLACK.
The single ORANGE goes to BLACK w/ WHITE stripe.