One car that I can think of, that has been software restricted, in the sense you are talking about is the Mini One, which can be upgraded to Cooper power with software alone. The rest of the car doesn't look like a Cooper obviously.
Some Mk4s Golfs in Europe came with a K03s turbo and 150hp, they could be chipped to produced the same power as a chipped 180hp base car.
Power and trim levels are set to fill market positions as you suggest. Standard issue equipment varies with the market, G60 GTIs for example came without electric windows in Germany where 16V GTIs in the UK all had them.
Sunroofs are another example of an extra in some markets and standard equipment in others.
Gavin
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