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Yes, it is possible to elongate two bolt holes in the 460 trans to get it to fit the 7.3 but because of the shape of the flange it is not possible to get a 7.3 trans to fit a 460.
Anyway the relations in the diesel ZF 5 are said to be much longer (to take advantage of the PS torque), so I think they wouldn't work very well with a 460.
The Diesel ZF is a close ratio, and the Gas ZF is a wide ratio. There's been times when I've wished I had a close ratio trans, GearVendor or a 6 speed behind my V10. That jump between 3 and 4 is huge! If I shift out of 3rd at 2500 RPM ('bout 40 MPH) and grab 4th, it drops the engine all the way down to about 1500 RPM, and that's no good for acceleration.