Vacherie: According to the experts, offsets are supposed to have the same gear ratio. I sometimes wonder if those experts are talking about transmission only and there could be a difference in final drive ratio. I've never checked this out.
It could be the governors are set giving a higher rpm in your 140. Full throttle was supposed to be roughly 1540 when new, however a lot of these have been changed over the years. I've run across some of these tractors turning up tp 1800 rpm.
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