Rears are the same.. The fronts are definitely different..
The callipers arc matches the radius of the rotor.. since the VTEC calliper is almost 1" bigger than the Si rotor the calliper arc radii are different as well..
Since it is late and I'm not able to express myself as clearly as I would like :P .. let me put it this way..
VTEC Rotor and Calliper are both bigger than the SI Rotor and Calliper..
I can also state for a FACT that the Si front calipers are smaller than the VTEC calipers. I have done the Si to VTEC brake upgrade and was able to compare then side by side and they are very different.
The rears are the same throughout the models, however. In order to upgrade to VTEC from Si you will need:
VTEC front calipers (from a 93-01, yes 5th gens work too)
VTEC front rotors (from a 93-96, no 5th gens won't work, they have an extra lug)
VTEC brake pads (again from a 93-01)
Some brake fluid as you will need to rebleed the lines.
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