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Bolt pattern is the same, offset is 43mm (S90) vrs. 20mm(240) so you will need at least a 20mm spacer.
Tires on my 960 are 205/55-16 which are 2.8% increase or 7/10th of an inch taller, in size over your 14" tires.
I've gone from 195/65-14 to 195/60-15 on several 240s, a 1% increase, just 2/10th of an inch taller, and I can tell you I felt the difference. It made the cars slower off the line, not really noticeable at speed though. But then I'm really sensitive to any performance loss.
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'92 240 + '96 960
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