Tractor models of the same "letter" across brands were rarely competitive, so I imagine it was a matter of "Who cares what the other guy is doing?" more than anything else.
As I have the most experience/knowledge with IH it's the only one I can really make educated guesses about, but I suspect that their choices of letters had to meet two criteria:
1. It had to go in order of the "size" of the tractor.
2. It had to roll off the tongue, sound good. I reason this because the serial tag prefix for an H is "FBH" but the tag for an M is "FBK." My suspicion is that the M was originally going to be called the K, but someone in marketing said that sounded dumb, so they changed it to M.
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Today's Featured Article - Ford Part Number Trivia - by Forum Participants. "Replaced by" means the part was superseded. All of my part books date back to 1964 and New Holland have changed some part numbers. They usually put the old Ford part number on the package. I was suppressed when I looked up the part number of the auxiliary drive shaft because for some reason the part number went through a radical change and it lost its "Basic Part Number". Ford part numbers follow the following rules. Most part numbers are in three parts. The middle part is called the
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