Just for kicks and giggles... I used Purolator's website to cross reference vehicle applications and the Purolator Oil Filter for the 86 is the same as the one for the S2000. PL14459. However, when doing a little research over at NASIOC, apparently a Purolator rep said that the PL14460 should be used instead as it has a better drainback properties and bypass valve psi rating.
Ironically, I run the PCX-004 (JDM part#) s2000 oil filter on my CRX road race car and I think I might just use that on my FRS since I buy them in bulk and it's known to be a very very good filter.
