Technically speaking with Merc, the cut off date/month was either June or July 1st (can't recall exactly at the moment) for the transitioning into the next model year for production... So with the starter saying 7/28/76 should still mean the original outboard engine to be an 1977 model year.
The power head appears to have been changed from Mercury to Mariner evident by the number found on the welch plug but appears to still have used some of the Mercury's original components evident by the starters date.