I could not find much that the the plus can do, that the xs is not capable of. But it seems there must be something, or it would not be 200 more. Hopefully someone else more familiar with garmins numbering/lettering scheme will chime in.
Looks like the j1933 is one feature of the plus units, not sure of there are others. “ A single J1939 port is specific to the Plus series and allows for connection to different kinds of engines, including Yamaha engines. and our exclusive OneHelm™ feature for connecting to third-party devices, such as EmpirBus™ digital switching”,
The xs does not have this connectivity, but does have the sonar capabilities built in.
Just to make things more confusing - they sell a 942 xs, a 942 plus, and a 942 xs plus !
If it were me, I’d go with the cheapest one ( 942 xs).