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Brake Comparison:

Front Brakes:

Brake Type	G54	G60 (B3) S2	G60 (C3)	G60 (C4)	Brembo (RS2)	Porsche 944t
Caliper P/N Left	431 615 123 A	895 615 123	447 615 123	447 615 123
Caliper P/N Right	431 615 124 A	895 615 124	447 615 124	447 615 124
Caliper 1st Piston Size	54mm	45mm	45mm	45mm	40mm	36mm
Caliper 2nd Piston Size	n/a	40mm	40mm	40mm	32mm	32mm
Caliper Configuration	Single Piston	Two Piston	Two Piston	Two Piston	Quad Piston	Quad Piston
Effective piston size	54mm	60mm	60mm	60mm	50.6mm	44.5mm
Caliper Type	Floating	Floating	Floating	Floating	Fixed	Fixed
Caliper Weight			5.9kg	5.9kg	3.9kg	2.85kg
Rotor P/N	437 615 301 A	895 615 301 D	447 615 301 B
Rotor Size	280mm x 22mm	276mm x 25mm	276mm x 25mm	276mm x 25mm	304mm x 32mm
Rotor Type	Vented	Vented	Vented	Vented	Vented	Vented
Rotor Weight	5.7kg		6.75kg	6.8kg	5.45kg
Rotor Offset
Brake Pad P/N	421 698 151 F		447 698 151 F
Brake Pad Surface Area					8.7 sq in	6.5 sq in

The rotor is actually a few mm bigger on the G54 rotor, but as you can see, the braking surface is much bigger on G60 pad.

Figure 1 - G54 vs. G60

Figure 2 - G60 vs. Porsche

Rear Brakes:

Brake Type	urq rear	B3 Rear S2	C4 S4 rear	B5 S4 rear	D2 A8 rear	C5 A6 4.2 Rear
Caliper P/N Left	437 615 422 A		447 615 423	8D0 615 423 C	4D0 615 423 E	4B0 615 423
Caliper P/N Right	437 615 423 A		447 615 424	8D0 615 424 C	4D0 615 424 E	4B0 615 424
Caliper 1st Piston Size			42mm	42mm
Caliper 2nd Piston Size			n/a
Caliper Configuration	Single Piston	Single Piston	Single Piston	Single Piston	Single Piston	Single Piston
Caliper Type	Floating	Floating	Floating	Floating	Floating	Floating
Caliper Weight			3.45kg	2.75kg
Rotor P/N	437 615 601	8e0 615 601 b	857 615 601	8D0 615 601D		4B3 615 601
Rotor Size	245mm x 10mm	245mm x 10mm	269mm x 20mm	256mmx22mm	269mmx22mm	269mmx22mm
Rotor Type	Solid	Solid	Vented	Vented	Vented	Vented
Rotor Weight			5.00kg	4.55kg
Rotor Offset
Brake Pad P/N	443 698 451 B	4D0 698 451 A	4D0 698 451	4B0 698 451	4B0 698 451
Brake Pad Surface Area