Rare 21 stud 59A ?

[37 Coupe]

Ebay item # 120831357764. Seller claims he knows complete history of 1937 Ford farm truck and the engine replacement in 1946. He states that engine does in fact show the 59 on bellhousing which would note a 1946-1948 engine ,but claims it has 21 stud heads and everything internally bore cam etc was manufactured with 1937 specs. Either a very rare engine or he can't count. I asked him for a recount and he still comes up with 21 on block and heads and says it was "special cast" for the farmer.