I would never want to sacrafise the e-brake, but that's mainly b/c I have a manual, I don't want my car jus rolling away one day.
There's a thing called brake bias. Since ~70% of braking is done on the front wheels due to weight shifting, you never want your rear brakes to be as strong (or more strong) than your fronts b/c they will easily lock up first and you'd fishtail almost anytime you were braking through a turn.
I also doubt your front calipers will bolt correctly to the rear hub area.
Your best option by far is to find a set of SE-R rear discs, it's actually easier than it looks. The parts are readily available (new even). I'm not sure what is needed for the B13 drum to disc conversion, but from what I've heard, the B13 disc conversion has always been easier than the B14 disc conversion, up until fastbrakes came up with a product that made the B14 rear conversion a snap.
My current car has rear discs, but I actually did the conversion on my old 97 GXE. I had a writeup published in NPM back in Feb:
http://www.nissanperformancemag.com/february04/brakes/
I suggest you read through that and then take a look around the forum for the B13 conversion instructions, I know it's been discussed before.