S2's with factory fitted M030 discs and calipers came without spacers and the same D90s as non-M030 S2's didn't they?
I'd imagine you don't need spacers, but of course, I can't give any guarantees!
Although I do very much approve of fitting M030 brakes, just remember, that a standard set up which is functioning correctly (no plate lift etc) with a decent set of pads is still a very, very effective set up and the extra unsprung weight of the bigger calipers, discs and adapters adds up!
I'd think very carefully about all the extra expense of the M030 brakes, especially if your car is mainly intended for road use.