I have no trouble believing the pinion offset is different in a dana 61. A 307 pinion is massive compaired to a 3. 55 or 4. 10. I've heard of guys taking the dana 61 and putting a 4. 10 gear on the factory carrier. They either have bought a ring gear spacer, or an extra thing ring gear. Now, this also tells me the pinion is offset further away from the carrier. I'd almost beleive the carriers are the same between a 3. 55/4. 10 and 3. 07.
When I had a set of 61/71(they are in Georgia now) I wanted to trade them. I had several guys from a 4x4 webcite tell me to get a spacer for the ring gear, and then my axles would work. I did not want some custom parts in the axle, and may someday have to go to a 4. 56 or 4. 88. Then I would be in real trouble trying to get gears to match up.
I should have taken a picture, in the past I pulled a set of 4. 10s and installed some 5. 13's in an offroad truck. There is a huge pinion size difference there. I was almost scared to torque on the truck on the initial test drive. But alas, when the 440 started up, and the 44" boggers were installed, that worry went away as the 4 barrels opened up!:-laf
Michael