... because the 135HP engine is rated at the prop and the 140HP engine is rated at the crank
It depends if the years are close enough as there were several changes through out the years, flywheel, rear mount, coupler, manifold, riser, carb, wiring harness, etc, etc.
Probably not going to be plug-n-play going from a 135 to a 140
What year engines are we talking about? If they are close enough then you may be able to do a straight swap of long motor...
Same block used from 1990 to 1995... Your call...