jamesinc What does it take to put a 960 firewall in a 940?
A hell of a lot of work. (I explored the possibility of swapping my 780's LHD firewall to a RHD one from a 740, but Mister Bear talked me out of it and suggested I wait till the car turned 30 and register it as LHD).
And, it's more than just the firewall that would need to change. The ducting system for the windscreen demister is totally different to 740 /940 - for example, the HVAC pumps air into a body panel cavity below the windscreen which doesn't exist on 740/940/780/ pre-88 760. 760/960 have adjustable height steering columns too, which have a bit of extra funky bracketry under the crash pad. HVAC unit is totally different. Wiring loom = totally different. etc etc
But the telling point will be at the back of the car, where a 960 will have IRS 1 and the 940 will have a live rear axle.
It's worth noting how the US market "940 SE" B230FT sedans (with IRS 1) were actually sold as 960 Turbos in Europe and so the US market cars used the same VIN ID as used on 964s.
So I doubt there's been any firewall change here.