I think there was a difference between the gen 1 & 2 whipple 140AX, after I had shorties and the FR 62mm throttle body, the 3.125 pulley that came with the gen2 kit only made 11PSI, but 502RWHP.
Also, a good supporting mod would be a thump racing tensioner, stopped all belt slip at that level. Another good supporting mod is the electric water pump... so that when you do throw a belt, you are not stranded and can drive to a convenient locatrion without overheating.
As bruce said, the overdrive pulley makes more sense at a certain point to reduce belt slippage.