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Here's the scoop, assuming that we are comparing like vehicles to like vehicles. In other words, a 91 940T to a 91 740T wagon (for example).
The 940 basically has different seats--that is the major difference. More 940s were loaded with things like power roof and ABS (optional 91 740, std. 92). The powertrains are SUPPOSED to be the same, although there may be subtle variations that have nothing to do with being a 740 or a 940. But they DO have something to do with whatever causes such subtle variations to occur between vehicles (like having locking diff or not having locking diff, although they were all supposed to).
Mostly, the 940 wagon was a more heavily optioned 740 wagon. There was a built in kiddie seat in the 940. Later 940s were less optioned than earlier ones, as a rule, but could be loaded in more of an a'la carte fashion.
Bodies were identical. The 940 had two front ends: the 760/960 (-94) and the 740 type, which was more common on the later models.
In essence they are virtually the same vehicle, with VERY subtle differences. All body parts are interchangeable including doors, tailgate, quarters, bumpers, and hoods. Likewise for all mechanical and brake parts (between the same year cars, not across all model years).
The major difference in the 940 line was between the 940 sedan and the 740 sedan, with very obvious visual changes to the car.
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Chris Herbst, near Chicago.
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