The real distinction between blocks for a tractor vs. a power unit is a big notch in right side of the rear flange. The power unit block is notched so a starter can be mounted at the front side of the flywheel. Consequently, one bolt hole for attaching the block to the bell housing is gone. It is pretty obvious. The Super A had a 3" bore for 113 cubic inches. The Super A1, 100, 130, 140 had a 3-1/8" bore for 123 cubic inches. The lower bore in the blocks was increased to allow for the 3-1/8 sleeves in 1951. However, the balance of Super A production used a thicker sleeve with a 3" bore.
The original 123 head gasket had a larger hole at the sleeve flange than did the 113 head gasket. A lot of the 123 gaskets have been used on 113 engines even though they aren't really the right gasket. More important, there are two variations of each gasket for use either with or without a water pump. Most 123 engines had a water pump while most 113 engines did not. So there were 4 variations of the gasket. You need to select the proper gasket depending on the water pump, even if you end up with a 123 gasket in a 113 engine.