Yes an SR will pass under KA standards but saying people are to lazy and cheap to about it right is just stupid. All you need to pass as a KA is a proper Cat. Having a race cat or a super high flow cat will not do 1/2 as much for emissions hence why the nox is higher, hence why a hotrod standard is required.
Further more, I understand what you mean about testing them as hotrods since an SR is a 2.0 and a KA is 2.4. Technically it doesnt qualify because you’ve lowered displacement instead of raising it but as spd-dmn pointed out, neither the CA18DET or SR20DET were sold in north america but are offered as factory replacement engines for the 240sx so technically must be tested as a hotrod since you legally cannot test a 2.0L engine as a 2.4L.
But as an emissions inspector, you already knew that right.