Bill,
The 101.07403 is a Change Gear lathe (no QCGB). Up until circa 1947, it came in four different bed lengths, 36", 42", 48" and 54", corresponding to distance between centers of 18", 24", 30" and 36". These had four different Catalog Numbers but only the one Model Number. After 1947, Atlas quit making the 36" and 48" beds.
The 101.27430 (12 x 24) and 101.27440 (12 x 36) were a 101.07403 of the correct bed length with the left lead screw bearing removed, the QCGB added, the Tumbler compound gear (10-101-16A) replaced by a 1546, and the only change gears supplied being the three installed on the lathe (40T & 2 x 48T). Those are the only differences.