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I think you're going down a rabbit hole that you don't need to. As you found out the rear rotors and calipers are basically the same size between a base and S. The only big benefit to switching to the rear S uprights/carriers is that the S hub bearing is much bigger and the upright/carrier is beefier. There's no real benefit in braking or looks. The problem with switching to the larger S uprights is that you lose ABS because the base CV joint is smaller and the sensor can't read the toner ring on the axle. It might be possible to take the toner ring off a S axle and install it on the smaller base axle.
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Woody
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