I've had both parts apart and looked inside. The difference is not trivial. There are components missing from the circuit board of the -B part.
I have bought them in Europe (Italy, Germany) for prices ranging from US $120 to US $160 (the range depends on the exchange rate of the dollar and the VAT rate of the country in question) and I know that others have bought them in the US for about $200.
The -D part implements one-touch down, but it also implements one-touch up, still using a timer. The module applies power to the motor, in an upward direction, until the timer runs out, the driver's door is opened and re-closed, the down button on the driver's window switch is operated, or the ignition is switched off.
The one-touch up feature only works as long as power is applied to terminal 61 on the -D module. There is no terminal 61 on the -B model, and terminal 61 does not appear in the wiring harness of US-spec cars. In European cars, this terminal goes to the voltage regulator output: as near as I can tell, this means that the engine has to be running for the window to go up by itself. It's not sufficient for the key to be in the "run" position, the engine really has to be running.
Since there's no wire in this terminal position for US-spec cars, we have to provide some other connection. I connected it to terminal 15, which is immediately adjacent. Terminal 15 is on with the key in "run" or "start", so in this configuration one-touch up is allowed if the key is in, even if the engine has stopped by itself for some reason. If you wanted to be more original, you could figure out where that wire wanted to be connected and go digging for it: a signal from the voltage regulator is supposedly available somewhere behind the dash. I just soldered a wire across the terminals before I plugged the relay in.
There is one other minor difference: after you turn off the ignition, the windows continue to work until the DRIVER's door ONLY is opened AND reclosed. In the original, it was either driver or front passenger, and the door merely had to be opened to turn power off. In the new one, you can open the driver's door, and the windows still work. They only stop working when you close the door.
Perhaps it was because of safety concerns that Audi seems to have stopped
using this system in Europe about mid-1993. By the 1996 model year
they were using a safer system that does not rely on timers but instead
gets feedback on window position from extra wires between the window regulator/motor
and the controller.
Starting with the 1996 model year (for the A6, for the S6, starting with the 1995.5 models), the car uses a completely different window system.
There are 6 wires from each window regulator directly to the controller. The window switches are connected only to the controller, not directly to the window motors. The controller is able, through the extra wires, to "see" the window as it's moving up or down, and by counting pulses or some such thing, keep track of the window's position. If the window stops moving before it has reached the position that the controller "knows" is the top of the travel range, the controller deduces that something is blocking the window, stops it moving, and backs it down.
A much better and safer system than the old one, but also very difficult
to retrofit! Audi appears to have stopped using the old timer-based
one-touch up, even in Europe, around the middle of 1993, probably for safety
concerns, and they developed the new system, which we saw for the first
time (in the US) about two years later.
The new module, -D, is marked "347". Remember to carefully solder
a small wire across terminals 61 and 15 if you want to use one-touch up.
RELAY_______ ___YEARS______________ MODEL ____VIN_RANGE__________
8A0 927 826 85
100n
>>43-F-300000
443 951 253B 86
100n 43-G-000001>>
441 959 257D 87
100n
441 959 257D 88
100n
>>44-J-200099
443 959 257 88
100n 44-J-200100>>
443 951 253B 85
100Q
443 951 253B 8687
100Q
443 951 253B 88
100Q
>>44-J-200099
443 959 257 88
100Q 44-J-200100>>
443 959 257
8990
100Q
443 959 257
91 100Q
>>44-M-050000
441 959 257D
91 100Q 4A-M-000000>>
443 959 257B
91 100Q 4A-M-000000>>
PR-4R2
441 959 257B
91 100Q 4A-M-000000>>
PR-4R3
441 959 257D
92 100
441 959 257D
9394 100
>>4A-P-150000
443 959 257B
9394 100 4A-R-000001>>
PR-4R2
441 959 257B
9394 100 4A-R-000001>>
PR-4R3
441 959 257B
95 A6
PR-4R2 is a code that means power windows from doors only.
PR-4R3 is a code that means power windows front/rear.
And here's a partial table for the 80/90 models:
443 959 257
9192 80 89-H-300001>>
441 959 257D
9394 80
>>8C-P-300000 PR-9R2
441 959 257D
9394 80
>>8C-R-030000 PR-9R1
443 959 257B
9394 80 8C-R-000001>>
PR-9R2
443 959 257B
9394 80 8C-R-030001>>
PR-9R1
443 959 257B
95 80
----
Hope there's enough info here for you to decide what you want to
do to your car.