Super A is powered by a C113 engine (113 ci) and the 140 has basically the same engine, the C123 (123 ci). Thats a 10 cubic inch difference. You might want to go over tractordata website and look at the power specs.
Bottom line, 140 has more rated horsepower. But the condition of the tractor at this point in time probably is more important. A Super A in top notch shape, carb, compression, weight setup, etc would probably out work a 140 in sad condition.
With both being in equal condition the 140 would be slightly more powerful tractor according to tractordata specs.
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