Yes I can confirm 100% that mounting is different between S and H case but not only for plexi but also case size and case inner shape is different. You can not switch a S case mouvement 138 ss and its mouvement holder in a H case and vice versa.
Thanks for your example which leans towards your assumption but does not 100% confirm it. Now next question : have you seen any 138ss Chronomètre with steel H case? With steel S case?
given the scarcity of H case vs S case (which percentage btw?) and the extreme scarcity of 138ss chronomètre (1 out of 1000 ?) if we follow your theory that this watch being a franken, someone went into a lot of complexity and hassle to produce a watch that is at the end not much worth more than a regular 138ss... UGs are not in the same price gap as Zenith or Omega when you switch from a regular one to a Chronomètre one.
At least not yet ;-)