I know that with the Crank rated engines, Porting the 90 block to the 115/140 specs(bigger Holes), and as carb change gave you a 115. To get to the 140 stage, the Heads needed to be changed, the Block machined to accept the Bubble Back, and some rejetting of the carbs(some 140c used larger carbs than the 115, other didn't, I'm still talking crank rated). I don't remember if the Cam that opened the Carbs was different between the various motors as the Primary Pickup often varied between HPs. The 140s sometimes also had the Crankcase Stuffers, to increase the crankcase compression.