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 - Tractor Traction - by Chris Pratt. Our first bout with traction problems came when cultivatin with our Massey-Harris Pony. Up till then, this tractor had been running a corn grinder and pulling a trailer. It had new unfilled rear tires and no wheel weights. The garden was already sprouting when we hooked up the mid-mount shovel cultivators to the Pony. The seed bed was soft enough that the rear end would spin and slowly work its way to the downhill side of the gardens slight incline. From this, we learned our lesson sinc
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