I thought they'd stopped making the 2.4D when the twin turbo version came out circa 2011? Could be wrong...
Anyway to the OP - I believe they are structurally the same with most differences being software. Given the cost of production will be the same, you've got to think it's just an exercise in badge engineering and/or it meets certain emissions thresholds for tax in certain markets.
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2011 XC90 D5 Executive
2003 C70 T5 GT
2012 Ford Ranger XL SC
1977 Triumph Spitfire 1500
1976 Massey Ferguson 135
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