Many many parts are different between the 2 3/4" versions vs the 3" versions. Hammers, receiver, forearm and slide. There are other differences. As has been noted, a 3" shell will feed into a 2 3/4" receiver that has a 3" barrel on it, but can't eject as the shell gets pulled reward and is supposed to pivot downward.
A fired 2 3/4" shell is about 3" long, that is why a 3" unfired shell will feed.
The changes to allow a 3" shell were for the most part, forward of the trigger group. You just can't mill the ejection port back to the trigger group. They added 1/4 forward, allowing for the shell to clear the barrel and pivot on its arc to eject.
Trigger guards are the same, hammer is different.
Here are pictures of a 3" and a 2 3/4" hammer. I stole the pics of eBay and converted to jpg's. Credit to the folks selling these.
A person can go onto IthacaGuns website and look at the internal parts (where available) and see the ones that are specified for 3" guns vs all guns (gauge specific where appropriate of course).