They are 2 different classes of engine Russ.
40 and 44 come from an earlier class of 10-26E Baldwins, built in 1920 and 1921. They are very similar to a c-21 in design, but with larger boilers. They have space between 2 and 3 for Stephenson valve gear, despite not being fitted with it. Their firebox sits between the frame rails and the boiler is low on the frame. They also have a bolted frame, made it of several pieces
111 is a later 10-26E. Built in 1926. Her class takes lessons from the earlier engines and corrects several programs. He frame is a single piece, not full cast, but each side is one piece casting. Her firebox sits above the frame, allowing for a larger boiler and firebox. Her firebox is also sloped forward rather then 40 which is flat at the bottom. The boiler as a result sits much higher in the frame, and is very noticeable in front end shots. 111 is not spaced for Stephenson valve gear, all the drivers are an equal length apart (44")
Both engines were built for IRCA, both were converted from saturated slide valve to superheated. 111 and much of her class also recieved front end throttles in this conversion. 40 and 44 retained dome throttles, but received conversion from mostly ridged staybolts to a mostly flexible pattern. 111 was built with a mostly flexible pattern.
40s original number was 50, and 111s original number was 116. As I understand it IRCA renumbered many of their engines in the 30s.
The original conversion kits were supplied by Franklin. 111 has one of these kits. 40 however has what appears to be a bad copy of this kit. There are holes in the pour, and the casting halves don't line up one side. I can't imagine Franklin let that get past QC. So I'm pretty sure it's a home built knock off to save money.
I've worked very heavily on both 40 and 111, I know them inside and out very well. So any other questions you may have I can try to answer. But hopefully that helps a bit of what you were asking