D,
You're right that a simple seal kit may all that's needed but the likelihood is that the pistons are not serviceable, given the age of car and the amount of leaking. Therefore piston will most likely need replacing and if you have a look around, these parts aren't readily available any more; check out PBR site for instance. And, if I'm going to spend a bit on the R30 brakes, it's may actually be more cost effective to put on the more common and, relatively, more abundant R31 parts. Although R31 parts are getting a bit rarer, no matter which way you slice or dice it, they're usually 2/3s the price of R30 parts.
As for the interchangeability of parts, a quick internet research suggests that, while piston diameter may be the same, R30 and R31 pistons are sufficiently different for them to have different part codes - which increases the likelihood they're not the same part. However happy for you to tell me they're the same part and completely interchangable!
Cheers,
baz