Wello22 Is it worth doing a upright conversion??, what problems will the motor inherent if vertical if any?, what is needed for the V conversion?,
Not essential to do an upright conversion for a 242 unless you're going to do a lot of mods.
Mounting the B230 vertically means using a B20 sump pan. You'll need to modify the oil pump (shorten the stem) so the sump pan will fit over the oil pump. You'll also need to work out custom engine mounts.
Using a 90+ exhaust manifold with the standard slant mountings, it's possible to fit an adequate turbo in there and a reasonable sized dump pipe. The trick to getting enough exhaust exit clearance at the steering end is by simply reversing the collapsible steering joint 180 degrees. Numerous 240s have had B230FT swaps.
The flow rate for standard 16V heads begins at the point that a worked and ported 8V head reaches its end limits, going by the flow rates published on Turbobricks. Clutch MC fitment in 16V 240s can be problematic, but people have done workarounds.