Model S motor/inverter diameter and length being two of the main ones, along with the gear drive dimensions, as well as available space in the Roadster body.
Those dimensions are different enough that
whole rear assembly would need to be replaced with MS's one. Motor diameter, gear radius etc are not important in such scenario as long as there is enough space in general. As one would also remove Roadster's PEM, space should not be a problem. For exact dimensions where to cut, drill into roadster frame would need to put one next to the other. As track is 20cm wider this is excellent opportunity to fit a really fat rear tires, like 425

With a bit shorter custom arms and different ET those could be reduced somewhere around more civil ones like 325. Still fat but superb grip.
The real problem is control and electrical compatibility - getting Roadsters computer to talk to MS's PEM. Could even be impossible.
Replacing just the motor and keeping Roadsters PEM is useless, nothing to gain.
Replacing Motor and PEM while keeping roadsters rear subassembly is impossible - no room.
One would still need to limit MS's PEM from drawing to much current. Roadster Sport draws up to 215kW, MS60 draws up to 225kW and MS85 up to
MS60 battery voltage is 350V, so at 225kW it draws 640A or 3,7C
Roadster battery voltage is 370V, so at 215kW it draws 580A or 4,1C.
I'd expect MS60 PEM to throw errors if it sees 370V and one would need to use MS85 PEM that is used to seeing up to 400V.
Mount this into a roadster with a new "400mile" battery and fly...