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A couple of weeks ago, we had a LONG discussion on here about timing gears and crankshaft postion when the timing marks on the gears are lined up. I am almost 100% certain what you are observing is correct... #1 crankshaft "throw" at the 3:00 position when the timing marks are lined up. I am just about to the point of dragging a derelict 8N I have into the shop to confirm this! I suspect the reason for the marks being as they are is to allow easy installation of the cam gear with the valves and springs installed. At certain points of the engine's rotation, valves are opening or closing, and the pressure exerted on the cam lobes will cause the camshaft to spring ahead or back from the desired location, making installation of the gear difficult. By turning the camshaft (and camshaft) to a location where the camshaft is not being forced one way or the other by the forces of the valve springs, and making the marks at that point makes it easy to intall the gears with the marks lined up. I cannot prove for sure that this is indeed the case here, but know this to be a fact with certain other engines. What is important is the actual relationship of the crankshaft to the camshaft, NOT the point of the engine's rotation at which they decided to make the marks. The picture below shows the gears' timing marks lined up, the crank key at 3:00, and the distributor drive slot vertical.
Here's a drawing showing the position of the distributor drive slot in more detail: 
If anyone diagrees with this information, please let me know, or verify it and post pictures!
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