I don't know the exact part numbers for each model but they are different! I purchased set of B&W speakers from ebay including the SUB (31409672) but it does not fit to my s60! My B&W AUD came from S90 together with 8 ohm SUB. So, I assume that my AUD has minimum 8 ohm that's why I added the resistor to my Hk 4 ohm SUB.
The SUB is one complete peace there are no separate mounting brackets! According to pictures I found on google, there are different mounting styles and S/V90, XC90, and S/V 60 and they are not interchangeable!
I see only two part numbers for S60 / V60 32265662 and 31456823 and I could not find any info what's the difference! It looks like there is no difference between H&K and B&W subs both might be 4 ohm!
The SUB is one complete peace there are no separate mounting brackets! According to pictures I found on google, there are different mounting styles and S/V90, XC90, and S/V 60 and they are not interchangeable!
I see only two part numbers for S60 / V60 32265662 and 31456823 and I could not find any info what's the difference! It looks like there is no difference between H&K and B&W subs both might be 4 ohm!