Thanks for the answer!
I didn't had the complete explanation yet, it makes sense.
I also checked today, the M47 main shaft is longer than the M90 shaft. The 47 main shaft protrudes more than 1cm from the gearbox housing, whereas the M90 shaft is recessed by more than 1 cm. So the end of the M90 shaft couldn't even reach the end of the crankshaft and the sleeve is their is one.
Would be interesting though if someone could say more about the M90L and L2 application.
Edit : I did some research and I don't even know if the L2 version was produced for diesel models. I can't remember where I got this, but they are a lot of false information on internet (for example, the wikipedia article says "The differences are the bell housing bolt pattern and the output shaft flange with a 3-bolt flange for the redblock/diesel engines and a 4 bolt flange for whiteblock engines", but in reality, diesels have a 4 bolt flange).
Also, for what I found, H2 and L2 version's production started in 1997, and for what I know, they were no FWD diesels produced after 1996.
I don't know if someone has some real documentation about this?