dunno if you can see this without being a member, but Martin Fox is doing S40's for 106 rallyes with an adapter loom to make them PnP.
http://www.106rallyeforum.com/forum2008/showthread.php?t=74020&highlight=mef
It replaces the same 1AP ecu as the gti6 so its pinout would be very close if not identical, though it only runs a wasted spark coilpack originally, so would still require a coilpack swap and minor wiring alteration.
just needs two pins adding in iirc
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