[ITSv40]

There is no logic.

As you say the S/V40 has fuses in two boxes, one in the engine bay and one under the dash. My C70 has two fuse boxes, both in the engine bay.

Another thing that defies logic is the 'soft feel' treatment on the switches. Corresponding switches in the V40 have the 'soft feel' where the C70 doesn't and vice versa.