Got lucky this time. I had no idea that such kit exists, found it on ebay while searching for some Volvo spare parts. Being passionate for Swedish car manufacturer I couldn't resist for too long and entered the auction. Won it (55USD + shipping) and a week later the box reached my workbench.
I'm not Tamiya car kits specialist so I'm not sure if year 1995 which is stated on the box refers to original issue date (real 850 production started in 1992) , all I can say is that kit is no longer produced and it is not that easy to find these days. It has been released also as BTCC racing car.
I'm very pleased with overall quality, everything looks perfect. Interior is well designed, nothing is missing there. Suspension is simple, however still looks like the real one. There are no engine compartment parts. Just one wheels option available - 16 inch Columba rims. Those were standard for 850 T5 models. I wish that special "R" model is covered, with exclusive 17" rims, but that would require also new bumpers/bodykit.