Well my LUK clutch kit arrived....shipped to my door in Georgia, for 186 GBP ($308 at current ER).
After opening their 3 pc kit # 623224000, it contains all SACHS components, exactly as described (a couple years ago) in this thread.
228mm SACHS TDI Disc, Pressure plate, and release bearing:
Disc 1862 468 031
PP 3082 204 033
Bearing 3151 189 232
And perhaps the best news....my gearbox is actually a M90H1, not a M90L2! This means I have the 3.54 first, 2.05 second....same 3/4 as the vaunted L2, and a 0.81 5th. This gearing will match well with the 3.31 LSD Diff. I have (with LH2.4 tone ring factory) that I plan to fit to the 940. Those first couple gears, not as wicked short as the L2 mountain goat gearing.
MPH at 6K shift points, using the 3.31 final gearing and my 25.1" OD tires means very reasonable shift points (38, 66, 98 mph) for the "performance gear changes" and a 70 MPH OD friendly 2515 RPM, which I think the 2.3L redblock will pull easily on level interstate driving.
The only concern for the H1 is the broken 3rd synchro, apparently caused by "gear banging" as we idiots in the States say. That issue, also easily resolved by welding the synchro, has been documented by many online.