Yes they do, but I don't have pictures of the power section. Armin (@Bassmann1968) might have some if we're lucky. The only picture I have is of the inside of my WT500 that was upgraded from bridged at 500-watts to bridged at 800-watts. Mine has two more big, fat, black, capacitors than the original power section does (total of 6 instead of 4 capacitors). It was an easy upgrade for him to make because the power sections of the WT500, WT600, and WT800 are all the same and just the power supply is different. My 800-watt version has 6 big black caps whereas the original WT500 had four. It also has a larger toroidal transformer than the WT500 does.Do the 300 and 400 watt output boards look different? Maybe take some pictures to compare?
So odds are the WT400 has at least one more capacitor than the WT300 and might have a larger transformer too, but I just don't know.
This is the inside of my WT500/800 while it was still sitting on David's test bed for cabs. This NOT the WT300 or 400, but it's easy to see the black capacitors and the toroidal transformer. Those are the parts I'd expect to be different. I'm not actually sure if the WT300 and 400 had the toroidal transformers. They might have had the square block-type transformer.: