Is there any diff in hardware between the 140 and 130 beside the software? If only software, I would assume when 140 upgrade is available, performing the upgrade would put the new map & other feature onto the 130 making it the same as the 140?

This has already been discussed several times in other threads.

no it did not have a direct comparison..i tried to looked.

Try this thread:

http://avic411.com/index.php?/topic/33339-has-a-z140-been-confirmed-for-ces/page__st__30