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s132 uses s140's Host and Link Layers?

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?

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