AFAIK the flywheels are all the same regardless of what ignition system you use.
They all are magnetos.
The SAM module just changes the timing so it is optimal for the speed the mower is running.
Unlike a kettering ignition, a magneto can not create a spark earlier than when the magnets pass the coil, this is fixed.
However they can delay the spark.
If you can read circuit diagrams you will see that a Spark Advance Module is really a Spark Less Retard Module.
And yes there is a conversion to fixed timing, Rivits or Ilengine posted the parts list a few days back.