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We have small / medium / large here in Ireland. I'd bet they're the same size as your xl / xxl / magnum eggs though

Well it depends on what you're cooking, if you make an omelette it's not a big deal if you have too much egg, but if you make say a chocolate fondant than the size of the egg is very important to get the correct texture.

In Germany, they are "S", "M", "L", "XL"; although I've seen "S" only once, ever.

Size S is usually sold to be processed and not to end-consumers. If you really want to buy them you probably have most luck in organic food supermarkets (unless you need a few europallets of them).