Clutch splines are different, pressure plates on the 400 had a splined hub added to drive IPTO. Only thing that will interchange between transmission and rear ends is the differential, differential carrier housings, bull pinion gears,retainers ,brakes, bull gears, axles and housings. But a SMTA rear is mostly the same as a 400 except for transmission top cover, shift forks and shifter. Comparing gasoline engines the 400 used heads with a smaller combustion chamber, different camshaft, manifold, carb, different advance curve in the distributor, part of 400 production used pistons, and connecting rods with a smaller piston pin. part of the 400 used the last design IH camshaft gear. part of the 400 came with a dipstick and a oil pan with no petcocks. different valve cover, different front crankshaft pulley timming marks. Probably forgot a few things.
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