The superheaters were built under license to the "Superheater Company" that held the patent. They gave you a plate to put on the smokebox to show the world that you "paid up". They might have supplied the parts to do the job, but creating these parts would not have been that big a deal. New locomotives with superheaters also had this plate on the smokebox just above the builder's plate.
K-37's have 30 superheater elements. A K-27 has only 22 superheater elements. So, a K-27 superheater header (the big casting in the smokebox where the saturated steam comes in and get sent down the elements to be superheated) would be too small to use in a K-37.