Okay, having viewed both of these intercoolers next to each other......
R32 GTSt I/C piping goes forward of the intercooler, and R33 piping goes back.
The funny thing is, the outlets are both at the same angle.
Now, the R32 holes in the body are inline with the car (fore/aft) as opposed to side by side (R33/R31)
If you tossed the R32 pipe and replaced it with an R33 GTS intercooler, you would get double the cooling for a very reasonable price.(hopefully nix)
The amount of restriction would be the same, the actual intercoolers are the same size with different end tanks.
I know that the 'coolers are at an angle but if you line them both up next to each other they fit perfectly, the R32 one wouldn't have to be changed! and the '33 one will come out through the standard hole in the body.
Unfortunately I own an R31 so I can't try it, but someone has got to give it a go! It can't be that perfect, nothing could be this simple.
Hooks