Each car will differ and I am not actually sure what the crossover is meant to be for a stock ECU as mine never had one. My K100 was originally switching at 5800rpm when I bought the car but since then I have made a number of changes and vtec re-mapps itself I believe from how romain was explaining it to me for its more efficient and optimal switchover and my new maps altered it to 4800rpm.
Here is some info on it so you know:
Mugen N1 ECU !
In Japan this is a RACE only ECU, this ECU is meant for N1 production races therefore there are certain regulations regarding modifications needed to supplement such an ECU. This means this ECU is effective ONLY when you have the following modifications in place :
a) Upgraded cooling system
(yes you need to be able to cool your engine beyond what the stock radiator is capable of otherwise the higher air/fuel mixture characteristics will go to waste and the engine overheats and causes unwanted side-effects like pinging/knocking)
B) Upgraded spark plugs
(you heard it right ! With the increase in air/fuel mixture ratio comes greater heat and therefore your spark plugs need to be able to handle higher temperatures and be able to dissipate that heat well! Try NGK spark plugs with 8, 9 or 10 heat characteristics)
c) Upgraded exhaust system
(Preferably Mugen's N1 catback system but others will do)
d) Upgraded valve springs
(As recommended by Mugen themselves for longivity and durability. Don't ignore this point!)
e) Run on 100 octane fuel
(which as far as I known is not available outside of Japan. Yes you can use lower octane with a booster or otherwise expect pinging or knocking)
This ECU will lower the VTEC engagement point, it will rev higher and give you more power but it will also consume more fuel, idle higher and disable your air-conditioner. It is a purpose built ECU and should be consumed as such, but it makes your car POWERFUL and it is definitely NOTICABLE (I am talking from experience here
)!
So if you're thinking of getting one, think about what I wrote and make sure you have a clear purpose which is not STREET driving ! If you do buy it, make sure you keep your stock ECU and use it whenever you're not on a track or circuit or doing any competition. When you're about to go to a track or circuit, simply unplug the stock ECU and plug-in the Mugen ECU (go back and read this last sentence again !).
Does your aircon work? lol, see above