upgrade DSM 2.3 on DS106e

DS-106e
edit /etc.defaults/synoinfo.conf:
unique="synology_powerpc_106e"
to 
unique="synology_powerpc_107"

install DSM 2.2 959 for DS-107,

install DSM 2.3 1141 for DS-107

(you need install version 2.2 b4 2.3)

edit /etc.defaults/synoinfo.conf
upnpmodelname="DS107" --> "DS106e"
supportsystemperature="yes" --> "no"
showtempdesc="yes" --> "no"
synobios="ds107" --> "ds106"
supportdomain="yes" --> "no" (optional)
supportfanctrl="yes" --> "no"
support_auto_poweron="yes" --> "no"
support_mtd_serial="yes" --> "no"
surveillance_camera_max="2" --> "1"

upgrade to 3.1 (1748)

edit /etc.defaults/synoinfo.conf:
unique="synology_powerpc_106e"
to 
unique="synology_powerpc_108j"

finished, reboot :)