These factories share n, k and d but prepare different magic states. No CNOT circuit with S, Z and CZ corrections turns one of these gates into another.
Nearest lengths with the same k and d: [\![44,\,4,\,3]\!] · [\![40,\,4,\,3]\!] · [\![39,\,4,\,3]\!] · [\![47,\,4,\,3]\!] · [\![38,\,4,\,3]\!] · [\![48,\,4,\,3]\!] · [\![36,\,4,\,3]\!] · [\![50,\,4,\,3]\!] · [\![51,\,4,\,3]\!] · [\![52,\,4,\,3]\!] · [\![54,\,4,\,3]\!] · [\![31,\,4,\,3]\!]