calipers yes, but the e-brake portion has a different connection on the end of the line,
I would imagine (<- personally unsure) that the e-brake portion could be swapped onto S13 calipers to allow them to work just fine.
Dimension wise I don’t knwo of any differnences,
EDIT: I just put my S14 rear calipers on my S13, and since my e-brake cable is broken ayway, that part was of no consequence so I did not try to change it
just wondering if anyone knows, but for the stopper on the caliper of the s14, the thing right beside the spring, is it adjustable (does it have teeth to adjust) or is it a set place for it to rest?