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Different intake, some of the newer models had distributorless ignitions, with packs instead over each spark plug, if I'm not mistaken, different valves. That's why the increase is only about as much as the R had over the Turbos.
As for the S60 T5, that has different valves for sure, sodium filled, totally revised intake, and engine management system, if I'm not mistaken, a higher series from Bosch, as well as other little tid bits. But let's face it, it's doesn't take much to take a 222hp car to 247hp when it is turbocharged.
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