No they are not the same. I think engine speeds are different, thus different gearing to get 540 rpm on PTO. The 140 shows drive gear on PTO shaft to have 44 teeth and Super C has 49 teeth. Shifter tube is different also as well as other parts. The PTO assembly might fit on the 14O if you used the 140 shifter tube, but speed would not be correct.
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Today's Featured Article - Identifying Tractor Noises - by Curtis Von Fange. Listening To Your Tractor : Part 3 - In this series we are continuing to learn the fine art of listening to our tractor in hopes of keeping it running longer. One particularly important facet is to hear and identify the particular noises that our
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