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160 pistons are of higher compression than standard 120's.
Price difference depends on the engine you buy. A good head is £150. Add in the cost of inlet, exhaust and throttle body and cost of head gasket kit and you are more or less the same cost as a full engine. You also need to run the 160 management and part of it's loom. So not necessarily more cost effective to only swap the top half.
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