Hi, Joerg;
as always, it's good reading from you in here.
Primarily, the "S" should mean "Scientific", as all of the new-architectured calculators are "continuous-memory" based (TI uses the term "constant-memory", right?), so there is no "need" for a "C" sufix. Some earlier models had a "C" instead of an "S" to identify the constant-memory feature: HP41 series, all voyagers, HP28C (later an HP28S). Even the first 48 series was designated as Scientific, at the same time the HP42S and many scientific calcs (Pioneers), as you mentioned in your post.
The same applies to the Business: 10B, 14B, 17BII, 19BII...
There are exceptions, of course: HP12C, being the "C" a remaining constant-memory reference, and the HP27S, a do-everything model, with scientific and financial (business) resources.
Best regards.