I used to notice early Powertorque models had "V40 engine pack" labels acne I think others said V30 engine. It was all marketing jargon and any power difference would have been to do with poppet valve settings and a slightly bigger manifold aperture, but real world performance would have had negligible difference.
Back in the eighties when you had the entry level green steel deck with 7 inch rear wheels with plastic sleeves as the bearings vs the flash looking alloy decked models with V40 engine, you had two very different looking machines which performed the exact same duties just as well as each other but at vastly different price points.