^huh? not sure what kind of gains you speak of with UEL besides gain of exhaust loudness.
OP I have Tomei EL headers, which by the way are a work of art. i dont have a base dyno but after installing them i put down 347 ft-lbs on stock injectors turbo and motor. some dont like the way they sound (sounds like a smoothed out boxer) but I for one love it. You wont get much HP gain from headers either way you go, but you will get a bit more torque out of EL