sorry, this is just not true
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.