After doing some further reading I quite agree with Dave. My '66 122S B18 was hydraulic clutch control, but the B18 140s with M40/M41 appear to have been clutch cable right from the start according to North American parts houses when I look up the clutch pedal by itself. In other markets with right hand drive, the distance over the clutch may have allowed continued use of the hydraulic clutch linkage with the B18s within the confines of the new tunnel profile and position of the clutch pedal end point. I note in European parts houses that 140 schematics that include the hydraulic clutch are labeled RHD. I'm not sure why, perhaps nostalgia, but there was something I preferred about the feel of my previous hydraulic clutch linkage when I got my B20 140.
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Dave -still with 940's, prev 740/240/140/120 You'd think I'd have learned by now