Makes sense (a bit anyway). I messaged Performance Alloys, as when I searched for the S3 I got 8 results (6 H&R, albeit three part numbers with a & b options, and two Eibach od different part numbers).
https://eur05.safelinks.protection.outlook.com/?url=https://www.performancealloys.com/carsearch/accessories/spacers/?spacer_pcd=10451&spacer_width=9-11&data=02|01||3cc22c3c01be4de22db608d85af7b962|84df9e7fe9f640afb435aaaaaaaaaaaa|1|0|637359367291695088&sdata=MqWGnm9rTGTyzW1anSL509kcqmQXjyucld4Ur7NXDoQ=&reserved=0
I got this initial response:
"So there are two part numbers listed with H&R:
2055573A
2055573B – REAR AXLE ONLY"
I then asked
"Does 2055573A fit both front and rear then, or front only? Do you know the difference?"
And got
"H&R don’t list any advisory beside 2055573A so yes it should fit both.
The difference in both A & B:-
2055573A – Max Hub Lip Length 15mm
2055573B – Max Hub Lip Length 12mm
So you will need to measure the hub lip length front and rear."
Not a great response from a supposedly specialist company! From what you say, the longer lip capacity should fit both front and back, but the one for rear only is specced as a 12mm max lip, rather than 15mm.
A picture would be worth 1000 words to me in this case!