Hey MufflerMan,
Its probably the same part.
If the original part on the tractor was the Denso, it will, in all likelihood, be the same part.
Years ago when I was the Assistant Store Manager at the Auto Parts Store that has the worst radio commercial jingle in the world, I needed a fuel float for my kids Honda 70 ATV. I never could find it in any data base available to me, so I bought one at the Honda dealership. I took it to my store, and started looking up and referencing part numbers. It turned out to be the identical fuel float that Briggs and Stratton uses in many of their single cylinder engines! And at 1/3 of Honda's price!