Well I didn't go the full way to fitting them up because I didnt want to have to remove the hubs to get the backing plates off, disconnect brake lines, modify parts, etc but I did have a play eye balling it up and measuring. In short, it appears that it would work with minor mods.
*lug holes on 740 rotors would have to be drilled out larger, similar to what is required for a 240
*backing plates would have to be cut
*Bolt holes in the DVS adapter would have to be drilled out larger as the caliper bolts are larger on a 140 than a 240.
*It appears the DVS adapter can be used in the same way as on a 240 however the caliper offset may not be quite right. The DVS adapter has an approximately 5mm step on it. Using rough measurements I came up with a 2mm step being closer to the mark but stop the press, a quick online search indicates that a step might not be required at all.
This
turbobricks.com/forums/showthread.php?t=46254&page=2 indicates that to fit 240 brakes on a 140, 3/16" (being approx 4.8mm) of material needs to be removed to bring the caliper outwards to align with the rotor.
If you look at how the DVS adapter fits a 240, you can see the adapter steps the caliper inwards by approximately 5mm. Assuming the turbobricks thread is about right, we know that to fit a 240 brake setup to a 140, the brake caliper needs to be moved outwards by 4.8mm. As such, the two more or less cancel each other out. That being the case, it would just be a matter of flipping the DVS adapter around and using the flat side instead of the stepped side. Even if that's not exactly right, playing with washers would soon fine tune it.
