According to the parts fiche for the hubs, there are 3 different part numbers for these two bikes:
1971 CB750 up to serial #1073285 - Part #42601-300-020
1971 CB750 from serial #1073286 - Part #42601-300-030
1973 CB750 - Part #42601-300-030
That said, the 1973 wheels should work just fine on your 1971. They did not change the size, offsets or bearing sizes between those two bikes as far as I know.