Gearboxes.
S2 & S3 boxes look the same and either will bolt up to either engine s2 or s3.
The splines are the same and will run either clutch 215mm or 225mm.
The internals however are slightly different. The way to identify which box you have is to undo the 10mm bolt and pull out the speedo drive.
A s2 box has this green drive with a coarse pitch....

A s3 box has this drive with the fine pitch....

neither drives are interchangeable. The fine pitch s3 drive gives the correct ratio for the 14" s3 wheels. Drop in a s2 box and your speedo readings will be out.
Clutch
The 215mm clutch plate will fit a s2 gearbox
The 225mm clutch will only fit the s3 engine.... this is because the flywheel is different between the 2 engines.
The s3 flywheel is has a wider mating surface to accomodate the wider clutch plate.
Elford put 165bhp through the 215mm clutch so that would suggest a 215mm clutch would be more than good enough for a n/a S2 running slight performance mods such as a free flowing exhaust.
The difference in price between a new 225mm clutch and a 215mm one is huge.... 215mm clutches can be bought complete on ebay for around £30..... 225mm clutches are lots more.