Re: LS turbo tune on B20B turbo?
Honda ECUs don't have any wastegate control, and they will run based on whatever manifold pressure you have, so a difference in boost pressure isn't a problem.
So yes, it's possible to use that tune, and it may run OK, but it would be better to get tuned for you particular setup. I'm sure your buddy's car had more differences than just the turbo and bore size..
It's just never a good idea to use a tune that is optimized for someone else's car.