Is that for a front clip? Like Jared mentioned above, your best and safest bet is to get a clip, not a motor set. Just makes life easier. If you have hook ups and what not for misc. parts and want to save money, then a motor set could do. But generally, a clip will have ALL the needed parts, uncut harness, and you know it wasn’t messed with or banged on shipping (including CAS cover). lol.
It all depends on what you want to do with the car. If you have the cash, probably best just to do the dirty work right away and get it done with. I.E. Front mount intercooler, bov, downpipe, o2 extension, boost controller, exhaust, fuel pump…
But what is needed??? Nothing. If you have a front clip, more or less everything is included to get the job done. I guess one thing that will be needed is possible extra lengths of the heater hosing and fittings for it in the back of the motor, and a longer rad hose to convert to usdm. The clip should have the side mount intercooler with it.
My personal suggestions from experience: it all depends, like I said, on what you have to spend. I would suggest a clutch for SURE, 100%!!!. A frount mount intercooler, bov, fuel pump (engine can cut out at higher speeds), a boost controller (if you have the need for speed)(also can reflect on if you decide on fmic or not), 3" downpipe, and an exhaust of some sort. It will cost more, but a year down the road, you’ll wonder why you didn’t do it when you had the chance. But then again, it depends on what you want to/have to spend.
If it is just a motor set, you’ll want to look for or make sure it comes with an ignitor chip, a maf, cam angle sensor cover, uncut harness (not the end of the world), coil packs, all the accessories, turbo (obviously), tranny and such. And the motor set likely doesn’t have the side mount intercooler with it, so you’ll have to purchase one or go fmic anyways.
Hope that helps in any way.
Aaron