I don't know the answer, but I doubt the deck cares how the engine turns its pulleys. A horizontal engine uses a front pulley to turn the belt the required 90º, where the vertical engine is more of a direct drive.

Mounting attachments and clearances are far more important.

let me rephrase my question so it is more clear: i know the deck does not care how the motor turns the pulleys, i need to know if the pulleys will line up so that i can use my mule drive. i think the mounting brackets are the same.

I think this is where the Wheelhorse gurus hang out...

Here is a link that might be useful: red square forum

The 214-6 deck will not come close to fitting. It is a small lawn tractor versus the 312-8 being one of the finest garden tractors ever made.