1972 Duster. Are firewalls different for heater/defroster models versus A/C ?

Heater cores for AC and non-AC are the same for the '67-'72 A Bodies.
sorry, this is just not true
s the non a/c fan hole and the a/c fan hole concentric circles, aka same center point?
sorry, but they are not concentric, but there is a thread here somewhere about installing Classic Air's kit, made for the non-AC firewall, when you have a factory air firewall. The adapter that is used for this should work to put a N0n-AC box in a Factory air firewall. Here is the adapter plate behind the AC fan hole. You can see where the non-AC hole is compared to the AC hole. I believe that a search for the classic air install will yield the source. You would need a dress plate on the engine bay side to produce a finished look.

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This is the finish plate that I made for my CAA install
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