I am in the process of gathering information for my IS rebuild, I have discoved that the bottom end of the ES engine is larger due to the stroke of the engine. The bore/stroke of the ES is 84mm/81mm and the bore/stroke of the IS is 84mm/75mm. They both produce the same amount of torque, within 5ft lbs, but the IS is geared better and can rev higher. So off the line they are close, but down the line the IS is going to win..