PCM ==> Powertrain Control Module....or so google tells me

So I am going to Ass-U-Me that the gauges are electronic NOT analog....since you state that the gauges all receive serial data from the PCM, this implies that each gauge has either a dedicated serial line, or a unique serial address....most likely the latter.
There are four approaches you might consider, each with its own difficulties:
1) If the PCM is programable, then it might be possible to simply alter the PCM firmware....this approach assumes you have access to the PCM source code firmware, that the PCM firmware is updatable AND that you have the requisite coding skills to alter the code and update the PCM....I am going to assume that at least one of the conditions is false....
2) If you know the serial protocol used by the fuel gauge AND have information about the serial data corresponding to the various levels of the display you could isolate the fuel gauge from the PCM and use something like an Arduino module (or virtually and stand-alone uC with a built-in ADC) to read the fuel sending unit and update the Fuel Gauge....this approach assumes you have intimate knowledge about the serial protocol used by the fuel gauge, a good understanding of electronics and the skills to write the firmware.....Again, I am going to assume at least one of the conditions is false...
3) If you know the voltage curve of the sending unit to the PCM that the PCM is expecting then you could use a micro-controller with an ADC to read the existing sending unit and translate that to a DAC output corresponding to what the PCM is expecting.....This approach would again require good coding skills and some fairly decent electronics skills....
4) Finally, with some really good analog electronics skills you might be able to devise an analog interface that used the 0 to 90 ohm sending unit to mimic the output of the 40-240 ohm sending unit....this has the potential to be both the easiest AND the most difficult approach.....it would still require knowing what voltage range the PCM was expecting....for instance 2.5V to 5V, or 2V to 10V etc, etc....once that was determined it would be a matter of biasing an Amplifier to translate a reading from the sending unit to the voltage expected by the PCM for the corresponding fuel level....the basic design is not really that complicated, getting the details right could prove extremely tedious/time consuming.....
So, before you get too excited about any particular approach, I should state that ALL 4 approaches are going to take a considerable time investment to implement.....I would guess, with the right skills and all of the requisite information available you should budget a minimum of 100 hours to design/debugging/testing before there would be anything ready to test in the vehicle....actualizing a device ready for implementation in the vehicle could take as much or more time if you observe safety and reliability protocols. I cannot see this endeavor being a good use of time for a one-off hack....I would guess that purchasing/installing a new sending unit would be considerably faster/cheaper....you might even be able to replace the entire fuel tank with one from a salvage yard (with the proper sending unit already installed) for less time/money....
I should add, if this type of problem is common in the automotive industry, there may be an existing product that is designed to be a "universal solution".....it would be easy enough to design a micro-controller based interface that would solve this quickly and easily....but justifying development would require a fairly large market.....I would think >>1k/year....and honestly I can't imagine it really comes up that frequently.....but I have been wrong before, lol. You might also research the particular PCM and see if there are existing "hacks" for it....if there are, it may be as simple as updating the firmware on the PCM with existing code which would preclude any coding skills on your part....You might even look into PCMs in general and see if there is a "semi-universal replacement" that comes with an easy to use programming interface....I really don't know squat about the automotive industry, but electronic design in general tends toward a single piece of hardware that can be programmed for multiple situations...if this is the case with PCMs, then there might be an "easy" answer waiting in some hot-rod hacking forum....
Good Luck!
Fish