You will just have to play around with propellers but it should work. The gear ratio on the 140 case is around 2; 1 and a the 165,170&190 were 1;8 so you will have to go at least 2” more.
Does the replacement have the same internal steering gear?
I'm not sure. I haven't purchased it yet. I'm really in need of the upper housing case. Seems one of the PO left water in the pump housing and cracked it. They tried to JB weld it back together and used what looks like RVT sealant around the O ring. The pump was pushing water into the assembly. That's why I asked the question as to whether I can just use the upper from the 165 and bolt it on to my lower without switching the gear assemblies from my existing 140 into the new case from the 165.
Any low profile gear case from 73 to end of production will interchange.
If just the water pump housing is freeze damaged then the case should be still good.