hey darren,
i'm 100% positive the offsets and widths are identicle on all 4 wheels (trust me, i know my wheels)
as i've stated in the first post, the rears are low disk and the fronts are high disk for caliper clearance - disk type also determines the amount of dish ie you can either have more dish or bigger caliper clearance but you can't have both
for anyone confused, because the fronts clear brembos, the back area of the wheel where it mounts to the hub needs to be deeper (high disk) to accomodate them which pushes the face out and we lose dish. the rears don't clear anything (low disk) besides rear brakes (and probably s13 front calipers LOL) and we see more dish
if anyone is still confused pm me and i'll take photos to demonstrate