The blocks are identical except the bore, a 2.0 can not be bored out to the same size a 2.3 (the bores are cast different). The 2.0 head has smaller valves and combustion chambers than the 2.3's, you can bolt a 2.0 head on a 2.3, but you will have a high compression, low airflow head, if you where to bolt a 2.3 head on a 2.0 you will have a low compression high airflow head, if there is enough material in the 2.0 head to flycut the combustion chambers out to install the larger 2.3 valves then you might have a higher compression 2.3 with good airflow characteristics.