Yes, you can get close to that 260hp mark on a 3.2L NA but the point is that starting with a 3.8 and adding those mods would hopefully get you above 300hp.. though, again, for $10k, it hardly seems worth it...

i've read that you can swap in a 3.7 fairly easily or possibly bore our motor to 3.7.. either option might be less than $10k?