Similar, but not the same. '39-'41 brakes and backing plates are a different design than '42-'48. They will both interchange on '37-'48 spindles, but the internals, adjusters and shoes are different from each other.
But yeah, like I said in your previous post the axles you showed were '46 or '47. They were equipped with lever-action hydraulic shocks. In '48 Ford went to a tube-style shock and the axles have a mounting hole between the kingpin and spring perch boss.