Marco, I am not disputing what you are saying but have you looked on the prints to verify this is true? Why I question this is I have a picture on my computer at work that shows a Ford dealer with Model-T Ring & Pinions inventoried in two separate bins (a bunch of ring gears in one bin and another count of pinions in yet another bin.) where it is obvious those were not a matched set.
Now here is the second reason why I am asking this. To lap these two gears to each other, you would need to put them in a fixture that would allow both gears to run in lapping compound in the proper relationship to each other. THEN, that same gear-to-gear relationship would need to replicated to exacting standards or otherwise the lapping process would be in vain. Therefore I am curious if there is any verbiage on the prints that tells the process the engineer's spec-ed on this. If you do not have a copy of the prints, I may see about pulling them the next time I am at Bensen and sharing them with you & Tom so we know for sure how they were originally done.