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I don't know about the numbers, but, FWIW, if nothing else the pans should be different. 400 is square (I think). 350 is a square with a corner clipped off.
From: At my Bar drinking and wrenching in Lafayette Colorado
Re: Question is this a TH350 or Th400 (76 Red)
Check the pan. The 350 pan is a square with a 45-degree corner. The TH400 has an odd-shaped, "organic" shape to it. Also, the 350 has a kickdown cable that comes out of the transmission near the dipstick tube - the TH400 has no kickdown cable. The TH400 has an electrical connector on the driver's side for electrical kickdown - the TH350 has no electrical hookups.
May I assume the 400 is stronger since it was used on a BB?
The 400 is a stronger trans then the 350 (but the 350 can be built to take almost anything). The 400 was used on small block and big block Vettes from 68 till around 75 or 76 when the 350 was introduced on the base engine and then a couple of years later was used on all engines.
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