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I'd like to add that I have flow bench figures. The cylinder head that B21's come with flows very poorly when compared to a B20 head. They really are a backwards step. The B21 is very average when compared to a B20, not only is it less powerful it is also heavier despite having an aluminium cylinder head!
If you wanted to use a B23 in a 140 I would suggest that you use the later cylinder head as these have a far better looking intake port than the B21 head/Early B23 head has.
One place that the B21 motor does have a significant advantage is the camshaft. If I wanted a turbo engine I would uce the OHC engine because of this. I would not even dream of turbo'ing a B20 because it's so poor in the cam department.
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