While digging trough more boxes I found 49t change wheel of similar dimensions that meshes fine. In the casting it has an embossed diamond with S&B. Could that be Smart & Brown?
That logo was the one used by Smart and Brown. The 100/127 conversion gear would very likely have been made for the Sabel lathe, S & B's copy of the US Southbend
12 years ago I helped my wife clear her step fathers workshops. Most had already been sold off, the bulk of the remainder was red rust thanks to a leaky roof and a break in. Heart breaking seeing the slip gauges over the floor in a rusty puddle. Now seeing that Sabel I realise that was the rusty mound in the corner. I did look at it and wanted it, but at the time did not have the space. Oh for a time machine.
That's quite a valuable gear being similar pitch to Boxford. If you have no use for it then put it on eBay with a low start you might be pleasantly surprised at what it fetches.
It could also be used as an indexing plate for anyone who wants to cut 127 tooth gears to suit some other gear profile. Advertise it for this use as an option and you may get more interest in it.