m-sports is about 195-198 hp
Not very much a difference from 180hp
however the engine is 3zz instead of 2zz, which uses different crank, piston, rod and ecu, and other minor stuff.
it also redlines little higher and better top-end.
m-sport comes with custom interior, rims, botkits, and wings and scoop, and optional headlight.
as for performance, japan-TRD
exhaust and TRD
filter for the extra hp and i believe TRD
tvs is added...