I don't believe that statement to be true. In fact, I think they are lying and aware they are doing it, saying only what they are allowed to say by upper management. There's certainly cause to think Yuneec has been deliberately misleading their customers for quite some time. BTW, It was not engineers that did the early conversions, it was technicians at the repair facilities. At least that was the case in the U.S. From conversations I've had with him at least one of those technicians is still employed in their C.S. department.
When you spend a lot of time talking with businesses that have had a long relationship with Yuneec products, including service of the various platforms, you are provided a lot of information they obtained from hands on experience operating and repairing the different platforms. Add in the system and performance changes between the 920 and 920 Plus and it becomes inconceivable the 'brains" of the two are not different. Further supporting that is the fact that Yuneec batteries that appear to still be working well with the original 920 do not hold up for crap when used with the 920 Plus. We'll ignore the obvious cell degradation that's established by new battery IR values for the moment. Toss in the fact the original 920 could not fly and control a Typhoon H, while the 920 Plus controller is fully compatible with the H, including shifting the ST-16 screen from a 920 screen to an H screen when a CGO-3 is mated to the aircraft, and one might believe there's ample reason to believe the flight control boards were changed. In essence the 920 Plus became a much larger Typhoon H, a better camera and gimbal, with a few more imagery functions available over whet a Typhoon H is provided. Of interest is the Typhoon H can make use of the 920 Plus waypoint flight menu when the H is bound to the system as a 920, but not the camera settings menu as the H cannot carry a CGO-4. Turning that around, the Plus, when carrying a CGO-4, cannot make use of the D Pad camera controls but certainly can when carrying a CGO-3.
I have not yet done so but it would not be difficult to review old posts on different forums where the original 920 FC board assembly was exposed for all to see and compare those images to what is inside the 920 Plus. Seabee has one of his open right now so it may be possible to obtain images of a 920 Plus board and visually compare it to a Typhoon H and original 920 board.
Sure, it's possible that nothing has changed between the two models aside from tossing the ST-24 and a change in firmware. I'd have to believe in the tooth fairy to believe it.