The kits are different front to back, and I could have sworn the kits were different from the base to the S model, but looking at the site they don't show a difference.
ELECTRONIC CATALOG - LOOKUP BY APPLICATION
Front: 143.37013 (each kit is enough for one caliper)
Rear: 143.37009
According to this cross reference, each kit fits a ton of models:
Front:
Centric Brake, Clutch, and Bearing Parts
Rear:
Centric Brake, Clutch, and Bearing Parts
I always assumed since the fronts were bigger on the S model they would have bigger parts inside. Maybe the difference is the bigger rotors on S fronts which allow greater surface for friction?