If you look at what the 2 companies had on their R&D boards at the time, IH was much closer to production than CASE.
CASE was working on a CDC engined, 24 speed powershift (same as the 94 series)transmission but with an all new 2-door cab. IH had the 18 speed powershift with 1-door cab already built and was field testing it.
There is a a new book due out in July of 2013 that covers this subject well. I suggest anyone interested, buy a copy of it to know more.