The native input delay for the steam version is the same as both the original PC port that was bundled with Carnival Phantasm, and the CCCaster version, 3 frames.
Though if you are talking about netplay, well then, it's a crap shoot. It really depends on the connection between you and your opponent. As far as I know, the steam version doesnt allow you to set your own delay, but adjusts it for you, where as the CCCaster version allows you to set rollback/delay frames based off a recommended delay value.
As far as the steam version's netcode being anywhere as good as the caster netcode, it isnt. Though I will admit that I couldnt even find a match the last time I wanted to test it out to see if it was improved.