My Guess....It is just a size difference, the threads and seal are the same. I noticed the same thing with M1 filters (parts store had a sale, buy M1 and get a free filter). The M108 and M110 are the same except for height. My wifes CR-V takes 110, we "use" 108. But there is a LOT of room in there for a filter, so I feel the more filter sub-strait, the better the filtering capacity. Go big.
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Autobahn Country Club (North and South Tracks), Blackhawk Farms, Grattan, Gingerman, Mid-Ohio, Putnam Park, Road America, Sears Point, Thunderhill, VIR and "The Ring"
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