M-code 440 vs H-code 383 differences.

I wonder if there is a difference in standard gearing?
(I know you could order whatever set you like, but there has got to be a baseline)

Rear axle gear was 3.55 standard, 3.91 optional, from what I’ve heard. Very little information about these cars, so I’m picking the brains of guys that have them/had them or bought them new.