FWIW I have found that TYC does produce replacement headlamp Assy for 2005-2007 S40/V50, part numbers 20-B899-05 RH and 20-B900-05 LH - see attached. If I can locate a supplier/reseller I will post info here.
{"embed-external":{"data":{"url":"https:\/\/cdn.ozvolvo.org\/uploads\/4KTWPF3LN3A1\/headlamp-assemblies-tyc.pdf","name":"Headlamp Assemblies TYC.pdf","type":"application\/pdf","size":616882,"displaySize":"large","float":"none","mediaID":34093,"dateInserted":"2023-03-23T06:06:06+00:00","insertUserID":5215,"foreignType":"embed","foreignID":5215,"embedType":"file"},"loaderData":{"type":"file","file":[],"progressEventEmitter":{"listeners":[null]}}}}