Will any 1.5" ACB 36 x 45 do or is the 127 or 073 important?
Yes 2. No
MR127 is the industry name for that bearing size, 073 is the TH Industries part number. They are useful for search, but the actual important numbers are ID, OD, width and the two chamfer angles.
Need to replace a headset lower bearing, it has many numbers on it but which ones matter?
Will any 1.5" ACB 36 x 45 do or is the 127 or 073 important?
https://www.wiggle.co.uk/fsa-bearing-th-073e-acb-15
https://simplybearings.co.uk/shop/p185668/TH-073-ACB-36x45-deg-Headset-Bearing-40x51.8x8mm/product_info.html