R32 and S13 share the same rear suspension.
I know this for a fact.
I know for a fact that R32 and S13 FRONT suspension is nothing alike, apart from the base.
Socs + Rhys, please re-read my prior post
PS: Modify front strut towers to take R32 suspension? Don't. Seriously. It'll weaken strut top and smash its way through it. Replacing engine bay panels that assist structure of the car = bitch of a job.
Do it properly, do it once.