Sport does indeed refer to the rim level,
Standard sport spec doesn't include the DIS, and it doesn't include aircon either. it does have a 3 spoke wheel instead of 4 spoke though, and the seats are better.
SE in the 8L range gives you aircon as standard, and different seats.
If you spec leather in a sport, you'll get leather SE seats, as the pre facelifts didn't have a leather sports seat. Post facelift cars got the recaro's in leather though.
All UK sold 1.8T's were sports, but on the continent, there are plenty of SE specced 1.8T's, some of which have made it over to the UK in RHD formet from god knows where.....
Mings on this forum has an SE spec import 1.8T