I am a former ep owner that has since switched to the smarter world (domestic). But I can't help to laugh about comparing two underpowered cars.
Celica gt-s -- isn't that 180 crank hp with 20 crank torque? That with it's awesome transmission gets a whooping 30 mpg on the interstate. Hell my 400 wheel hp camaro got 29 with a 6 speed.
Does it handle better, yes sure it does. Is it faster in a straight line. Really a toss up. Better at turns? Yes. Looks like somebody at toyota got drunk and designed the exterior, yes. Along with that, the interior feels like it was pieced together with leftover gm parts (Yes that E36 M3ty of a feeling).
As a dedicated track car, why even talk about these two cars. As a DD I would take the ep hands down. It will be cheaper to buy, cheaper to insure, and cheaper on gas. Along with plenty of interior room and easy to mount a bike rack on it.
If you want .01% more performance out of a dd sure get the celica but honestly is the sacrifice in ride comfort and a high reving lack luster car worth it?
The newer gt-s , toyota really dropped the ball on. Honda also dropped the ball on the ep3 but not nearly as bad. They kept it on par with performance of the previous gen si at least. What ever happened to good ole' toyota with the awd celica that actually was appealing to the eyes?
Hell goto the middle ground, get a focus svt. Handling is great, ride is decent, and gets about the same as the gt-s if I am not mistaken. Along with that you can still mount whatever you want to it. I have had an ep3, driven a few gt-s, and owned a focus svt. I enjoyed the ep most, the focus svt an easy second, and would enjoy running the celica off the nearest cliff. It is sad when Fords interior is on par with Toyotas.