The PTO and oil filter change have definite serial number breaks. In general, the PTO changed in 42 or 43, somewhere in there. Same thing with the oil filter housings. There's also a difference in crankshaft bearing size that changed about the time the oil filter did. I don't know on the shifter.
The distillate engine will have a lower compression head and had flat top pistons. Almost invariably, by this time, the engine has been rebuilt with higher compression piston. The distillate head had a larger combustion chamber and shorter valves. Complete heads will swap. What you really need to do is get the part number that is cast on the head and post it in the Farmall forum. The head may have already been swapped.
Have you looked at the casting numbers on the various pieces? That will tell you roughly when the tractor was made. We had an M one time that the serial number made it a '46 and the casting number on the torque tube, obviously, agreed. However, the castings on the engine, rear end and axle housings were from several years later. What had happened is that the torque tube had been replaced at some point. The castings dates told the story. I frequently see tractors that have been pieced together.
Sometimes people think they have an original tractor because they've owned it for 30 years but they forget about the 30 years before they owned it! I don't mean to imply that you are thinking that, just that I've seen that before.
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Today's Featured Article - Restoration Story: Fordson Major - by Anthony West. George bought his Fordson Major from a an implement sale about 18 years ago for £200.00 (UK). There is no known history regarding its origins or what service it had done, but the following work was undertaken alone to bring it up to show standard. From the engine number, it was found that this Major was produced late 1946. It was almost complete but had various parts that would definitely need replacing.
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