No, not the same engine. That tractor may indeed be from the twenties, but it has more modern wheels. Tractors didn't start using rubber tires until the thirties.
Those look like home-made wheels. Similar to the wheels my neighbor has on a home-made "AA" tractor.
Though not original, in my view the rubber tire conversion is a plus. You can run it in parades or on a paved road or use it in the field with the robber tires. Looks like it could be a fun playtoy.
The straight front axle does identify it as an American Fordson. Compare it to my 1929 Irish built Fordson which has a dip in the front axle. It does appear to have the same downdraft carburetion that mine has. Possibly some parts were switched. Mine has W & K steel wheels with rubber tires.
It became a common practice for many farmers to cut the spokes on the steel wheels and weld rims with rubber tires from a more modern tractor onto them. The wheels on the Irish built Fordson appear to be aftermarket F&H round spoke wheels. Or something very similar.