carbs/tuner are tha only difference.. performance modifications for tha little motor are limited unless ya gotta bucket a cash... cutting' tha heads is justa 'bout it.. how much would be determined on present ring, cylinder health.. cuttin' tha heads may require some timing adjustment along with higher octane fuel requirements... probably only show a little bottom and mid range improvement (dependin' on boat type) with nothin' on top.. you would be ahead by savin' tha bucks and do a power head swap on down tha line... there is just not much ta work with with "bolt ons" that would show any really noticeable performance.. you can usually get 'bout tha same results by "tweakin' your set up" ie: motor height, offset, prop.. type boat is gonna play a big part also......jmo
I can say this 'cause there is not a Merc production or high performance 2.0. 2.4, 2.5 bought, built, modified, that I (we) have not owned since tha very first one in 1976 up until 2 yrs ago when I sold out.......