Actually, if I did the math correctly, the rear piston size ratio using StopTech fronts and 38mm rears is 20%, same as the OEM fronts with 40mm rears. You'd be on the edge as far as needed some adjustable proportioning valve, or at least the stock proportioning valve functional.
That's an interesting combination. I pursued the 38 and 40mm rears ($600 for either size) because it was far less expensive than the StopTech fronts alone ($2200?) However, the above combination might be an expensive version of the StopTech 4-caliper set up, since (with their rotors) you'd have the cooling capability at all four corners, you'd have sufficient brake torque capacity at all four wheels, but you be saving about $1000 (assuming the StopTech 4-caliper system is about $4400, the new combination is $2200 + $600 for 38mm calipers, then add $500? for the rear rotors.) On the plus side, you wouldn't have to cut the rear knuckles to install the ST calipers (save install labor $), you wouldn't have two calipers on the rear (since you still need the OEM calipers for parking brakes) and the resulting weight. On the minus side might be whatever structural improvements ST has made in the design of the rear calipers they produce - and I just don't know what that may be or what the effect is.
Jeff, at first I thought your idea was a little odd, but please excuse me since I obviously was approaching this by being as cheap (too cheap?) as I could. A 40mm rear for $600 was pretty cheap for near-ideal (pseudo-ST) balance. However, your idea is still less expensive than the 4 caliper system and includes the cooling superiority from ST (since you already have the rear rotors.) That would actually be a pretty good setup.