There is nothing wrong with re-punching tie plates for smaller rail. I take it that the 105 DL rail was relaid somewhere by Erie Lackawanna. A lot of that rail was released from rail projects on the M&E in the late 1960's, were new 105 DL CWR replaced 105 DL jointed rail. The older 105 was cascaded down to the P&D (Gladstone) Branch to replace much older 101 DL jointed rail, and I think some of the older tie plates, at least on curves, were replaced with the repunched 131 RE plates. 101 and 105 DL rail had the same base dimensions, but I think some of the 101 DL on the P&D had either older single-shoulder plates, or the unusual DL&W screw spike construction.
Before the EL merger, the DL&W had begun a standard of using 18 inch 131/132 RE tie plates on the low side of heavy-traffic curves. I forget what was the width of standard DL&W 131/132 RE double-shoulder plates for tangents and high rails - either 14 or 16 inches. At any rate, they were far superior to the Erie single shoulder plates for either 110/112/115 or 130/131/132 lb rail. The Erie used cut spikes for rail holding, and screw spikes at the corners of the plates, but they were harder on the ties and didn't hold line and gauge nearly as well as the DL&W standard plates.
The Erie also had a standard of slotted joint bars, with notches in the skirts of the bars that were supposed to be filled with a spike (through the tie plate, as well). The theory was that the spikes in the slots were to prevent the rail from running longitudinally, but they were not sufficient to do that. Most of the time, the only result was the joint ties slewing and messing up the gauge (tighter), or the joints would crack at the slots.
The Erie Lackawanna adopted DL&W standards for those components soon after the merger, but the Erie stuff remained for decades. As Bill Burt reminds us, it still haunts the railroad. I cannot imagine why the Erie kept those standards for years after they were proven useless. The DL&W and the D&H were far ahead in that regard, and the results were there for anyone to see.
But no one is perfect. The D&H replaced a lot of 90 lb rail with 112 RE during WW II, and they didn't have new tie plates. They repunched the old 90 lb single shoulder plates for the 112 RE rail. It really did a job on the ties until the plates could be replaced in later decades.