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Here are the technical data sheets for the two Smitty tractor transmission Fluids. Do not confuse the two as they have vastly different characteristics.SuperTrac 303 Tractor Transmission FluidSuper S Premium Tractor Transmssion Fluid
The following is straight from the 303 datasheet. The portion I highlighted in red is pretty clear - it is a low end product and in no way shape or form is it equivalent to Ford M2C-134D. Quoting Removed, click Modern View to see
If you look at the datasheet for the premium fluid you will see it is a typical UTF and a generic equivalent to Ford M2C-134D, Kubota UDT John Deere J20C, IH HyTran, and a host of others. Spend the extra $5-$10 for a premium UTF - it is well worth it even in an older tractor.