Originally posted by UncleVanya Ah! That could be a factor.
Pentax 645N - 120 film in 220 magazine ? - Page 2 - PentaxForums.com is the page where the two plates (of different thickness) are shown. (I think I'm using 15 message pages.)
From message 40 of the referenced thread:
"My recollection is that the 220 plate was not thicker, but the hard-points that mated with the film gate was machined down about the thickness of the paper, so as people have pointed out, the gap was thinner to accommodate the film without backing paper.
"I added tape to the edge of the 220 plate above, so that the machined area at the edge of the plate was now flush with the rest, as in the 120 plate. I used aluminium foil tape. Much easier than machining down a plate."
See also messages 48 and 55 of that thread.
My opinion: It is
feasible to reverse the plastic part to get the count correct, and feasible to shim the 220 pressure plate so that it emulates a 120 pressure plate. The result will achieve "120 film" drag until the shim attachment scheme fails. So it is incumbent on the modifier to pay attention to the shim attachment means, particularly if many rolls are passed over them and/or they are subjected to temperatures that might affect the bonding agent. Whether this is also cost-effective vs. buying 120 backs is a question best answered by the wallet holder.