The 3.0L in the LS IS the same Duratec that is in the Sable. The cams are a bit different as the cam is a direct bucket actuation(?) design. I forget what the Sable's is. The 3.9L/4.0L is a new motor. The difference between the 3.9L & 4.0L is that the Lincoln engine has sleeved cylinders and different heads. There are probably other differences that escape me. There was a discussion about this over at Edmunds in the LS forum.