Although 100,000 is a modest number in terms of military production, it is still large enough, I would have thought, for the conversions to have been officially authorized. Only my best guess though.....
As an aside, aren't the magazine cases used on UKNo7 rifles modified SMLE mags as well? I can only speak for the No7's that I have seen & owned, but as far as I remember all of the mags that I noticed had the vertical flutes running right down to the bottom. Were BSA involved in modifying SMLE mags to No4 configuration, perhaps??