correction
1. Performance- S2000= F20(2L)~rated 230hp /F22 2.2L~250hp & MRS 1.8L 140bhp not 190hp
2. Handling on twisties -S2000=FR << MRS=MR
drive both cars & you will understand. me & S2K owner driven both & in same opinion.
3. Potential of Mods - Honda >> Toyota
4. Price- MRS (unregistered) +-= 115K to 130K
S2K (unregistered F20 but not sure of F22 price) +- RM140 to 175K
both appears to be in roadster market & if you have $$$$ buy S2K, as most people who can afford it are also those who consider Z4, porsche boxster (older version) or SLK.
MR > FR ~ never a doubt. but S2K with serious $$$$ dump into it is a serious handlier on twisties too (see Best Motoring Touge Showdown ~ japan series). Both S2K in that touge had over RM120K (mods only) dump in each car. You can check the list prices of the said items on respective websites.
S2K exhaust sound when in lift (vtec) > MRS (can never match)