When placing front calipers at rear, I assume that is an attempt to get better break balance after upgrading the front brakes.
I guess Porsche had found the balance in both Turbo S and Turbo RS, so why not look at them instead of trying and failing?
I've looked at the original part list from Porsche. I have not fond the original calipers from 968 Turbo S or RS in any internet stores.
The Turbo S version:
Front brake calipers (in German like the document):
928.351.423.12 - Bremssattel VA links rot
928.351.424.12 - Bremssattel VA rechts rot
From my understanding this is the same kind as the 928 GTS Big Black Calipers from 1994 (928.351.423.02), but in RED.
928 1994:
Left - 928.351.423.02
Right - 928.351.424.02
928 1995:
Left - 928.351.423.03
Right - 928.351.424.03
These have 36mm/44mm piston sizes. I don't know if the 02-types from 1994 have different piston sizes.
Pads:
928.351.940.02 - Bremsbelag 928 GTS
Option:
965.351.940.90 - Bremsbelag VA Pagid RS 4/4 (orange)
Pads from the GTS are standard, with orange pads from the 964 Turbo as an option.
The Turbo RS front calipers:
928.351.423.13
928.351.424.13
I assume 968 Turbo RS use 928 Big Black calipers from 1995, but in red color.
Brake disks:
Front, both Turbo S and RS:
965.351.045.00 - left
965.351.045.00 - right
That's from the 964 Turbo.
Rear brakes, both Turbo S and RS:
951.352.421.12 - Bremssattel HA links rot
951.352.422.12 - Bremssattel HA rechts rot
I believe these are the same as the rear calipers of 86-89 944 Turbo and 89-91 944 S2 (part # 951.352.421.02) but in red instead of black.
Rear brake disks:
Not specified in the document, which means probably same as the drilled disks for the M030 option (951.352.041.91).
Brake master cylinder:
The RS use a special type, 968.355.011.00. Turbo S use the same as in a CS (951.355.011.01).
I cannot find any special kind of bias valve for Turbo S / RS in the document. That should mean they both use the CS-type.
The Turbo S / RS part list is available as a PDF document if anyone wants it.