You can use any two microphones for M/S as long as they both work and the "S" microphone is a figure-8. Their sensitivities don't need to be the same, but you need to regulate the gain (amplification) somewhere before you matrix from the M and S signals into stereo left and right so that you're in control of the proportions in the mixture. That's true whether you're using microphones of different sensitivity or not. Of course a less sensitive microphone would generally need to have more gain applied. But controlling the relative levels of the M and S signals going into the matrix (or alternatively, controlling their gains within the matrix) is essential as a way to vary the stereo effect to your liking, no matter what the sensitivities of the two microphones are. If you simply accept whatever your particular microphones give you as the relative level of S signal to M signal, you'll miss out on much of the value of this technique.
More S signal (relative to the M signal) means a wider-seeming stereo image and more reverberant sound. Less S gives more clarity and a stronger center, but less spaciousness and depth. The more you decrease the proportion of S, the more you approach a mono recording with the M signal alone going to both playback channels. However, too much S leads to a vague and "phasey" sound--it has little or no center and not enough direct sound.
If you have an S microphone that's far more sensitive than your M microphone and you don't compensate for that fact, your stereo playback will sound distant and "phasey" because there won't be much direct sound from the front-facing microphone. Due to the basic nature of figure-8s, with front and rear lobes in opposite polarity, most of the signal in each speaker will simply be the inverse of the signal in the other speaker. It'd be very much like listening to a bad mono recording--one in which the engineer's aim had been off by 90 degrees--through a playback system that has one loudspeaker wired "out of phase" (in inverse polarity).
Simply setting up M and S microphones without making any arrangement to regulate the individual gain levels of those two channels, and waiting to see what the combination happens to give you, isn't likely to give highly satisfactory results. Even if the sensitivities of the two microphones are spot-on identical (which would be rare even if they came from the same manufacturer), the proportion of M to S that gives the results that you like best will generally differ from recording to recording, and can only be found by varying it and listening to the result.
--best regards
P.S.: Clicks on the R-44 are mostly 6 dB, though if I recall correctly there's an exception somewhere along the route.