If I am not mistaken, M40 engine use AFM and M43 engine use MAF. So in term of engine management, there is a different.
I presume the fuel map would be different as well.
Bosch Motronic M1.7 for M40 cannot be remap (I think) but Bosch Motronic M5.2 (OBD-II) for M43 maybe can be remap.