Derek,
Further to your reply, I found the following in the November '89 edition of Performance Car, written by Jack Daniels.
" Given total freedom of choice in the design of a new engine, Saab have decided to stay with four cylinders. Make no mistake, though: the new Saab 2.3-litre engine is no adaptation of the existing, tough and long lived 2-litre. It is a brand new engine and it started from a clean sheet of paper around 1984."
Now I am the first to disbelieve the printed word per-se, but other sources also have led me to believe the above to be true. Even the oil filter is on the opposite side of the block to the 2.0.
Any further comments would be appreciated.