I would make an educated *guess* that the answer is yes. Which manufacturer- girling or bendix?

The Bendix ones I just rebuild for my 90 740 w/ABS literally have undrilled ports for the same caliper body to be made as ABS or non. Only a small passage connects the 2 pistons on mine.

For the 240 calipers with 3 bleeders ... I would not assume anything about them.

Rebuilding calipers is usually pretty simple. New seals, slide pins (if "floating" type), lots of clean fluid, some compressed air (and rags to cover things!), a fine brass brush, some 600 grit or finer sandpaper, and a few hours should do it.

If they are all sorts of corroded and pitted inside, I would hesitate, but the majority of the caliper is just a pressure vessel. If the seals seal, then the only way I can see for them to fail is to split and start leaking.

I'd go for a caliper repair kit w/seals, boots. If you're careful removing the boots, you'll likely only need the seals, some kits include both, some don't. I did some quick searching and various kits appear to be readily available. If you poke around hard enough they can be quite reasonable. Just for starters, RockAuto and FCPEuro list some, but it's hard to tell if they're for ABS or non-ABS or if they fit both. The p/n for the kit I think you need is 272648. From what I can tell, you have 38mm pistons.

I remembered seeing an old thread with your exact situation.
https://www.brickboard.com/RWD/volvo/1673523/220/240/260/280/1993_volvo_240_wagon_front_calipers_vented_abs.html
Oh, wait, that was you way back then, so you still haven't had any luck!

Maybe try calling/contacting FCPEuro to verify if one of their listed caliper repair kits fits your ABS brakes. Failing that, maybe try to verify the above p/n from a dealer parts desk. They have better access to parts listings than online sources. You can always shop around for price once you've got the proper part number.
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Dave -still with 940's, prev 740/240/140/120 You'd think I'd have learned by now