The TDI110 has a different type of turbocharger from the TDI90.
The 90 has a wastegate turbo, one which limits boost pressure by diverting exhaust around the turbine once it has reached maximum boost.
The 110 has a VNT turbo, which is sized to take the full exhaust flow at max engine revs. At lower engine speeds, the inlet side of the turbine is narrowed down by aerodynamic vanes which make the smaller volume of exhaust achieve the same flow rate, and so keep the turbine spinning at max boost for longer.
The VNT turbo is more efficient (there is no wastegate and no waste of exhaust energy) and gives more boost over a wider rev range, but is more complex to build and control and so more expensive.
In order to swap turbos, a different set of ECU maps and a different control system would have to be fitted.
The two can be distinguished externally, the vacuum actuator is in a different place. But it isn't very obvious unless you have pictures in front of you or have looked at the two types before.