My 1995 M42 engine has DISA. And the Oil Filter is M44 style, so they must be interchangeable.
One more for the list (and this is for the masters of the obvious...)
M44 valvetrain has rocker shafts. The pivot for which is hydraulically adjustable.
The M42 has no rockers... valves are actuated directly.
The accessory drive belt is ribbed belt... AC has it's own ribbed belt.
Something else not mentioned, the crank is double weighted on the M42, but not on the M44. see how different they look?