I know some RS DYI lover put GS intake pipes and airbox to his RS to have more low-down torque (bit less high end though, but who uses high end in dayly life anyway?).
He had about +3 till +5 Nm in mid-revs and ONLY mod was the GS intake pipes. So the engines must be incredible the same between GS and RS. I'm guessing they vary the different boxer models with intakes, Motronic injection maps and exhaust and mechanically with compression ratio only (R1100/1200S) and valves/cams(?)
I've up-rated my engine to RS spec, cams, pistons, silencer, it's that simple, and the extra power and torque at higher rpm is well worth the effort.
But there's still more to come....