It's not common yet. Usually, the higher-performance version has hardware differences involving either more expensive materials, a more expensive manufacturing

It's not common yet. Usually, the higher-performance version has hardware differences involving either more expensive materials, a more expensive manufacturing process or greater mechanical complexity. I did notice a possible example though: the Volkswagen Crafter, a full-size van popular in Europe has 5-cylinder turbocharged diesel engines in several different power ratings. I'm fairly confident they're mechanically identical and just have different maximum boost settings for the turbocharger, though they may have different sizes of turbocharger.