Does the 72C use the same tail housing for #5 drives and TRS drives?

Thanks,

No it doesn't, it uses a plug in tail that moves the engine and trans back 3"

The tail stock for the TRS is smaller in diameter where it slides into the transom assy. The shaft diameter on the input of the drive is different.
If you are looking for a #3,4 or 5 tail stock; I have 1 left. If you find some worn out ones, they can be rebuilt with all the bearings, sleeves and seals from Timken.

I have a couple TRS tail housings if that's what you need. Would take a SSM in on trade for them