Re: are the carbs the same ?
They are different but will work just fine, no problem at all.
There are several things to keep in mind --
1- The powerheads (block, crank, rods, pistons, heads) between those two motors are the same. The carb bodies and the throttle bodies are a set. Do not mix them up.
2- No matter which carb assemblies (a carb assembly is 1 throttle body and 2 carb bodies) you're using do not rejet them.
Now, you mentioned a "head". The small bore 120 and 140 heads are the same. What do you mean?