I have a friend with a model Y that got a set of Rotora BBK for his Y and they threw a model 3 set on the front and the fronts fit. The rear is slightly different and needed some work
IMO the S Calipers aren't worth the headache. The only rotor option is RB. Base 3 rear calipers work fine, or you can upgrade to PUP ones. The hub is easy to work around, $15 worth of spacers - problem solved! Also, if you have an AWD your wheels already have the machined detent for the hub, so it wouldn't be an issue anyway.
Is your buddy’s Y a performance? Loren @ Rotora was telling me that there was an a difference in the rear on the performance. I believe it had something to do with the hub being different and the Rotora parking brake actuator not clearing it. the Rotora parking brake actuator mounts perpendicular to the caliper bracket.
No it’s not unless he de-badged it. He did say the performance EPB is in a different location than the regular Y.