The difference in the upper rear arms is a small rubber buffer on top of the balljoint. Early cars had a rubber block screwed to the top of the suspension turret whereas later ones had the buffer built in to the top of the arm. Based on your chassis number you should have the later ones.
If they're both like the left one in this pic they're the early ones. If the rear one is like the right one in this pic then they're the later ones.
The upper front arms are common to all from S-002701.
Both are the same between sport and comfort, otherwise you would see PR codes listed along with the various different arms.
I would say numbers are as follows:
Upper front - 4D0 407 505H
Upper rear left - 4D0 407 509J
Upper rear right - 4D0 407 510J
Meyle HD equivalents
Upper front - 116 050 8239/HD
Upper rear left - 116 050 8292/HD
Upper rear right - 116 050 8293/HD
