Dont waste your money, just get cams and upgrage your springs and retainers. Better way to spend the money IMO. ITR heads arent usually the cheapest parts.
Biggest difference between the 2, is that the C5 head is hand ported and b16 heads are not. C5 heads are by far better (from the factory) but alot more cashola is needed. A type r head is a b16, but IMO you are much better off keeping your GS-R head and having it port and polished as well as getting it port matched.