The very first 16v came with a 40mm inlet, identified by casting mark on inlet tract 1, they then went 50mm, then 42mm for corrado and very late golf 16v
i think it was just evolution. 40mm was strangled at higher rpm, 50mm give better top end performance/bhp but less lower end torque, 42mm was the compromise.
Throughout all they where rated at 139bhp which i think vw just never bothered releasing new figures hence you nearly always get higher than 139bhp in 50mm inlet 16v's unless they are completely knackered
corrado 1.8kr comes with 42mm inlet and is identical bar rear exhaust section but is rated at 136bhp