I don't even think it's 100cc, more like ~65-70
Either way not noticeable, for the street - VCT. Hence you see a few NEO/26's getting around now.
25 NEO heads on built 26 bottom ends. Its to get the VCT, kinda like poor mans V-CAM. Much cheaper but less options which for the cost isn't too bad.
Depends overall what you want of course, if you are talking stock motors I'd get a NEO for a conversion personally if budget is a consideration. You'll get a pretty good setup and only have to change on turbo - bolt on etc.