Hi, I am in the know thank you
The New
Cupra is 240ps and 237hp.
The different engine contains n enlarged turbocharge (presumably K04, as opposed to the K03s in the Sport/FR)
It also has uprated internals and a different software map.
The internals of the BWA engine (sport/FR/GTI etc) can handle well over 300hp as shown by some tuners. The Stage one revo map claims 255 hp and the stage two anywhere around 270hp, although the power dilivery is different in stage 2. (Full power right through the rev range.)
Hope that answers your questions