Think that Aurom is right. Although the general architecture of A3 and S3 engine is the same, some differences in camshaft, turbo size, intercooler and specially in ECU to provide 215/225 HP in S3. As 150/180 HP are basically the same with different programm to get 0,8 bar of turbo blow pressure (instead of 0,5 in 150), in S3 they must be applied the same procedure; new reprogramming and calibration of valves to increase blow pressure.
Essentially the same engine. That´s what you do when remapping....