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 - Restoration Story: 1964 JD 2010 Dsl - Part 2 - by Jim Nielsen. Despite having to disassemble the majority of my John Deere 2010's diesel engine, I was still hopeful I could leave the engine-complete with crankshaft and camshaft-in the tractor. This would make the whole engine rebuild job much easier-and much less expensive! I soon found however, that the #4 conrod bearing had disintegrated, taking with it chunks of the crankshaft journal. As a resul
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