Engine Serial Number

A friend of ours just got a GT5 that was made real close to mine. My chassis # is 9203 and his is 9207. My engine # is 07240. His is 07243. How come his chassis # is 4 after mine but his engine is only 3?

Here's another weird thing. The number on his engine and the motore number on the plate (where the pedals and brake boster mount) are close, but not the same. The block reads 07243. On the ID plate it reads 0743.

Anyone have answers?
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