Step 1: Match vinegar.
Vinegar is produced from ethanol by oxidation using the bacterium {Acetobacter aceti}.
So: P $\rightarrow$ 3.
Step 2: Match citric acid.
Citric acid is industrially produced through fermentation using the fungus {Aspergillus niger}.
So: Q $\rightarrow$ 4.
Step 3: Match ethanol.
Ethanol is produced by fermentation of sugars using yeast {Saccharomyces cerevisiae}.
So: R $\rightarrow$ 2.
Step 4: Match L-Lysine.
L-Lysine is an amino acid produced by microbial fermentation using {Enterobacter aerogenes} (among other bacteria such as {Corynebacterium glutamicum}).
So: S $\rightarrow$ 1.
Step 5: Conclude.
The correct matching is: P-3, Q-4, R-2, S-1, which corresponds to option (A).
Final Answer:
\[
\boxed{\text{(A) P-3, Q-4, R-2, S-1}}
\]