I previously owned a MY00 S2000 and loved it. I am now waitin a couple more weeks for my local Nissan dealership to get a Base + Sport so I can drive it to see what I think...There are many twisties where I live and I was on them non-stop with the S2k and to be honest it's hard for me to believe that the 370 will out handle the S, but I guess I will find out when I test drive...
I have sat in a 370 and I'm sad to say that I like the way my S felt inside a lil more and I'm 6'2...Buuuut, at the same time my view of a "sports car" is being cramped up and everything fitting to you like a glove (not you having to reach or adjust for anything) and minimal creature comforts also.
As far as acceleration I'm sure the 370 has the upper hand, no questions asked. As somebody stated before, Honda's don't get too exciting until about 6k rpms.