Guys... I devoted some time and made a research. It looks like the camshaft "hub" is different between engine codes. This part, I suppose, aligns camshaft. Probably that's why why have different results on different engines with same timing value. I think camshaft hubs differ for "factory" timing to be accurate. Some engines were designed to have retarded timing, other advanced, etc. So I made a list of engine codes and hubs (P/Ns) used. All we need to do is to find the "sweet spot" for each engine/hub. So here comes the list:
AUY, BEW, BHW - 038 109 239
BRM, BXE - 038 109 239 L
BKC - 038 109 239 D
BKD - 03G 109 239 B (intake), 03G 109 240 (exhaust)
BKP - VIN split at MY2006-2007. Intake for 2006 and earlier: 03G 109 239 B. 2007 and later: 03G 109 239 C. Exhaust same for all: 03G 109 240
If anyone's got any other engine code not listed here, please write it and I'll try to look it up.
AUY, BEW, BHW - 038 109 239
BRM, BXE - 038 109 239 L
BKC - 038 109 239 D
BKD - 03G 109 239 B (intake), 03G 109 240 (exhaust)
BKP - VIN split at MY2006-2007. Intake for 2006 and earlier: 03G 109 239 B. 2007 and later: 03G 109 239 C. Exhaust same for all: 03G 109 240
If anyone's got any other engine code not listed here, please write it and I'll try to look it up.