I've noticed that the BT-SIG listings for s132 v6.1.x
https://launchstudio.bluetooth.com/ListingDetails/64933
and s140 v6.1.x
https://launchstudio.bluetooth.com/ListingDetails/64485
both point to Host Layer and Link Layer components named "s140"
https://launchstudio.bluetooth.com/ListingDetails/59631
https://launchstudio.bluetooth.com/ListingDetails/53272
Is it true that s132 happens to use "s140" Host and Link Layers?