Trevo, The '39 to '48 gearset is superior. Helical cut gears ('36 & later), provide a smoother shift, while the '39 & up synchro prevents grinding gears while shifting. Although all gearsets from '39 to '48 are basically the same, minor differences prevent individual gear interchange, so always match sets by year. You may have heard of using Lincoln gearsets, but these are not as streetable, being better for drag racing.
The 78 series ('37-'39) top shifter case is said to be stronger than earlier cases, but they are not bulletproof. If rebuilding any case, choose the '39 and up gearset, matched with the 91A shifting fork, required for those gears. This shifting fork is mountable on the earlier tower, as is the '39 tower mountable on earlier cases.