The second to last tractor I bought was a 1966 round fender 110 with hydraulics. yeah, it would be worth $400 in running condition. 140 hoods are too long for a round fender.
later square pan 110's also had a hydraulic option and a 140 hood would fit right on...but the engine is still oriented sideways, and still belt drive.
Early 140's could still be mistaken for 110's but the engine is front to back shaft driven to a hydrostatic transmission.
It is not hard to believe someone thinks they have a round fender 140 though. Some of those type of people always insist they have the rarest most valuable stuff, no matter the facts. You see them on CL all the time.