The Euro R is based on the CL7,.. so it's possible that the S was as well. or did you mean that honda did not offer an S on the accord CL7? i'm familiar with the 2.4L "S",.. but it confuses me as to what model used what chassis.
i know the euroR and CL7 are 2.0, CL8 is a 4wd 2.0 and the CL9 is a 2.4 but that's about as far as my knowledge goes.
hopefully someone can explain more.