You have to swap more than the controls. The entire heater box is different since the manual controls use cables and the ACC uses vacuum actuators. Plus I think the 240D has separate left and right heater cores where US ACC of this vintage has a single heater core.

That's not to say it can't be done but it probably won't be cheaper or easier than correcting what's wrong with a 300D whether type I or type II ACC.

Sixto
87 300D