re:Gefell M92S
NL5, the information you have received so far is only partially correct. In addition to the heater voltage adjustment location change, they also changed from an EC92 triode tube to an EF86 pentode tube. There was some additional RF noise rejection circuitry added (a bad idea which most people who use them to record have removed). According to Oliver Archut at TAB Funkenwerks, the output transformers on the newer versions were also improved.
I personally own an M92S and a UM92S (the multipattern version) and have found them to be excellent mics. I highly recommend that you replace the original East German tube with a Telefunken tube. You will notice an immediate improvement in the sound quality. As far as I can tell, the mic was built according to the same schemeatic as a Gefell UM57 but with improved components.
Hope this helps, Dave