I could be wrong but I think physically they are the same, it's just different software for different emissions standards resulting in slightly different torque curve.
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Currently 8less
2011 Q7 S Line 3.0TDI, 2016 Tesla Model S 90D
8 history:
2006 A8 Sport 4.2TDI quattro SOLD,
1997 S8, reached end of life with gearbox failure
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