The 91 940 SE is almost identical to the 92 960. The seats are slightly different and in my case I have the turbo version of the SE. The SE is the only 940 model that I am aware of that has IRS. The car also has the identical dash to the 960 and the fuse locations are identical(on the drivers side of the dash) instead of behind the center console. The later model 940s had a shorter hood.

In my case I perfer the 940 to the 960 engine ie far more reliable. I had a partically trying experience with the 960 engine until the engine cratered with a broken timing belt due to gauling bearing on the intake cam. In this case a new belt would have broke even if it had been put on the morning it broke. Not a strong testimony IMHO.