I'm pretty sure they don't. I've never seen more than one listed anywhere.
"Note: SP2 Exhaust for All Model / Pipe size 60mm / Tip size 115x110mm"
taken from:
http://www.eautoworks.com/html/produ...source=froogle
then again, here it says:
Tip: 115 x 110mm dia.
Piping: 60mm
Applications: Honda Del Sol VTEC 92-96
taken from:
http://www.radiummotorsports.com/Gre...96-pr-153.html
I'm willing to bet that since there are no chassis differences which would affect mounting of an aftermarket exhaust, the only problem might be pipe size. You probably wouldn't want to put 60mm piping on your S model, but it would technically fit. So they list it for the VTEC model, but I've never seen another one and I know for a fact that you can put an sp2 on an SI (check youtube). So they must just only make that 60mm version and list it for the VTEC sometimes, whereas other places will list it for all models since it fits.