I know this is a ME7 thread, but I hope that some of you Volvo experts might have the answer to this.
A friend bought an old V70 2.4 N/A 140bhp. I have read that this is exactly the same engine as the 2.4 170bhp, so I am guessing that a remap might be worth it.
Correct. For most cars though the gear ratio is different in the gearbox if I remember correctly but that isn't an issue really.
The 140 hp version restricts the throttle plate to fully open even though the accelerator pedal is fully pressed. If you open a 140 hp file and a 170 hp file it's kind of obvious what needs to be changed.