Jamie,
In no particular order lets see if i can give my observations....
The 'pre 2001' thing is a bit of a grey area at the best of times - the regulation only applies (according to it's litteral definition) to items fitted in a 'commercial' transaction - so if a garage was to supply and fit the pads, it would be illegal - but they can legally sell them for you to fit youself

Or alternatively, you can supply the parts and they can fit them legally! No-one ever said the law had to make sense!
The regulations were the main reason that there are still a fair few of the uprated Ferodo poads for sale on eBay and elsewhere (In my opinion).
It was originally conceived to prevent the influx of inferior parts from Eastern Europe (and now, I suppose it includes China/India etc) as 'unbranded' replacements (or even those still containing asbestos), but every manufacturer needed to submit pad material for testing for every application it wanted to use....
...due to the nature of this testing they needed to have sufficient expected sales of each pad to make it a worthwhile enterprise - luckilly our OE pads are a Vauxhall pattern for the front) but the rear ones are not fitted to any other EU car - - - as such, i would be surprised if ANY rear pads for the elan have the R90 identification (but i stand to be corrected on that one as everyone searches for the boxes in storage

) and is the main reason for such a limited selection in the UK.
There is currently no regulation to say that when you import a vehicle into the UK (or any other EU country) you have to change your brake pads to R90 compliant ones
As far as fitting bigger brakes to your Audi - I would expect any (or at least most) availlable upgrades to be compliant due to the volume of sales of the cars (especially if the new system is one used on a higher-spec standard car fittment).
As for telling your insurance company, i would always advise to tell them everything - in my case all modifications are disclosed and there is no extra premium to pay (£254 for both cars, agreed value, unlimited miles, EU recovery etc - Peter James Insurance).
The term 'Road Legal' is extremely missleading and unhelpful, and I'm sure that insurance companies would try to avoid paying out for anything they could. That said, there is a big difference between what will pass an MOT and what is 'legal' (lots of other Regulations to consider) as an example, for the MOT you only need a number plate to be visible from the front and rear within a 15 degree viewing angle - so numbers scratched into the paintwork will still pass - however, under Licensing Regulations it needs to be as per a standard plate (retro-reflective, bs145a, standard font etc etc). Lighting Regulations also bugger it up a bit as well
Anyway, I've known of enough elans to be written off (and paid-out on) with upgraded brakes fitted to see a precedent.....
I suppose that if someone wanted to make an arguement out of it, many modifications to our cars could be considered 'not road legal' if you look at all the regulations - the roll bars have never been submitted for Type Approval, and if you rolled the car and banged your head on the metalwork (instead of the tarmac) some could say they added to your injury

(I know that personally i'd rather be alive to have the arguement, though!!!) and how about harnesses instead of seat belts? Brighter headlamps etc
In my capacity as a police vehicle examiner I have never known of a single case where uprated brake material has been considerd to be a 'defect' - and I've stripped and examined a fair few over the years...... That said, I've never looked at a road car with pure race pads (yellow-stuff and the like) fitted - if a collision ocurred at 40 mph then i suppose they could be considered to be defective???? - but each case on its merits.
Just thinking outside the box, here - what about when a competition car (rally car) is driven between stages on the public roads - should the pads be changed?
Where's Gareth when you need him
