I may stand to be corrected here, but I believe the bore of the CT20b turbine housing is larger than that of the CT26, which may cause a problem with the turbine wheel being used in the CT26 housing.
Were you considering removing the turbine wheel from the shaft, or using the whole compressor/turbine shaft assembly inside the CT26 housings? I would not suggest using the turbine wheel alone without rebalancing etc., which would eventually cost more than acquiring a nice CT20b.
My opinion would say the best bet for a slightly more efficient turbo, with half the cost of the CT20b would be a Supra CT26 hybrid. The Supra hybrid is a decent/cheap upgrade. It is not quite as good as the CT20b, but about anything is better than the stock MR2 CT26.
Hope this helps!