But the odd thing about the gearset was that it went right into production on the 1938 LZ, a secondary application, but went into Ford passenger later. The PN prefix indicates what its initial plan was for, Ford passenger, even though used on Merc, LZ, pickups, etc. The parts always kept their primary prefix though used on multiple lines.
I too think Mercs, as an upscale line, all got the late cogs, but the '39-48 Merc book does weasel and mention the 68 stuff as a possibility. This and the slow changeover maybe indicate a supply shortage??