With factory gearing, they're probably pretty close. I will bet money with my 3.69 final drive I'll take a stock 16V, and with the 16V 5-speed and the 3.69 most definietely take the 16v. If you aren't going to mod the engines, then the 24V is around 225 Euro, say 230 or so with the exhaust maybe. The weight is around 3500 vs, like 2800-3000 on the 190 at 165hp?

As for my preference its the 24v everytime. But i'm tuning and adding and increasing so I'll always err towards the higher potential. 2.3 can probably only go up to maybe 2.5L or maybe a little higher, the 104 gets up to 3.8L.