For 06-09 models, RRS S/C models include Dynamic Response (electronically controlled sway bars) and larger front Brembo brakes, both available on the HSE along with 20" wheels only as a very expensive Dynamic Pack option. The front and side grills are dark gray on HSE, silver with gray surround on S/C. I think perforated leather seats are still either standard or a no-cost option for S/C models only, while they have never been available to HSE owners. The auto tranny on the S/C is slightly more sophisticated when manually shifted - it "blips" when you downshift. Finally, the S/C comes stock with almost everything you would pay extra for on an HSE, such as cold climate package, luxury package, etc. (Rear Seat Entertainment, Adaptive Cruise Control and locking rear diff are the only extra cost options on the S/C, I think.)