If you are building from a set of plans and those wheels you are buying were built to the same set of plans you should only have some minor fitting to do. No problem.
But if the wheels are only the same height as the wheels you need and not built to the same scale you will have problems. Proportions, axle dimensions and axle attachments all will be issues.
You need to know as much as you can about the wheels you are buying regarding these areas before you build.
Proportions may or may not be real critical. For example is the wheel a 54 inch wheel scaled down 2/3's or is it a 52 inch wheel cut down to 38 to 40 inches. That would be ugly.
Also, do you need 38 inch wheels or 40 inch wheels? 2 inches different is a significant difference and will change angle of trail, which can affect barrel clearance on the trail between cheek and length of elevator screw. This also will change the angle of thrust for the trunnions transmitted to cheeks and cap squares during recoil. The gun could jump instead of roll, and loosen everything up.