if you go m44, engine wiring harness, ecu, possibly bcm, body wiring harness, etc... it could get very messy
if you go m42, engine wiring harness, ecu and possibly a few small things
With both of these I'm talking only of the electrical bits, not the mechanical bits as it would be the same for both, engine (duh), tranny?, exhaust, engine mounts?, steering bits?, I have never done an m42 swap into an m40 car (I think living in the US could have something to do with this) but there are a few people on here that have.