i suppose 'strictly' they are a bearing, but by description, a bearing is a device whice supports and allows free movement within certain planes, this is what they do , so they are a bearing, but classed as a bush
the rear beam mounts hm,,, some people say that the rubber ones are better as they dont transmit as much nois eintot the cabin as PU ones, i had rubber ones on my saph and ive goe for pu ones on my esocs, and to be honest as far as i can tell, there is no differnece, maybe if it were a stripped out track car, but with sound cladding and carpets and seats etc, it is all well insulated in there anyway