check how true the axle is on each gear...
some bad sets (not SHS) have had a pi$$ed axle
set at like 88 degrees instead of 90 so the gear itself runs buckled
examine each tooth at back of sector & inner ring of spur for chipped teeth
or a bad burr
check sector on its own - if shimmed too high below the sector
the tappet lug can rub against the shell on the top
check this, if the cam/lug rubs you may need to mod/sand the box
(if you can't alter the shimming to respace the sector)
you have narrowed it down a little to those two gears perhaps
now see if you identify the exact issue - likely to be one of those gears
In extremely rare cases a 12:1 spur could have been supplied with a 13:1 sector
the spur inner teeth on the 12 will be larger
and the sector on 13:1 will have a larger ring of teeth
these together may not be compatible as they will try to push the gears apart
Could have a moody set
or
could be the way the box/bushings are set they just slightly bottom out on the teeth
I have noticed on some boxes and gear sets the bevel gear can sometimes sound rough - sometimes swapping out a stock or similar 10 tooth bevel as most gear sets still use regular 10 tooth bevel gears
On noisy sets, I remove the bevel and ensure spur+sector run smooth then try another bevel
In your case you have done this but the spur+sector is the issue
bad chipped/burr on teeth or bent/pi$$ed axle comes to mind
check the allen key bolts are done up correctly and axle not crooked
EDIT: afterthought....
SHS gears are very chunky and often the spur gear if set very low
can rub on both bevel & sector bushings underneath
This doesn't happen on smaller 6mm bushings
kind of very very lightly scrapes on 7mm bushings
but on larger 8mm & deffo on 9mm bushings they will rub if spur gear is set too low on deep bushings
actually think this is cut off lever rubbing on bushing if I'm honest
the gear rubbing produces and opposite arc or convex/concave point of wear
but you get the idea that a deep bushing on bevel/sector can rub on the outside edges of spur
check see how low the spur gear is set underneath & if gears run true & spaced ok
some bad sets (not SHS) have had a pi$$ed axle
set at like 88 degrees instead of 90 so the gear itself runs buckled
examine each tooth at back of sector & inner ring of spur for chipped teeth
or a bad burr
check sector on its own - if shimmed too high below the sector
the tappet lug can rub against the shell on the top
check this, if the cam/lug rubs you may need to mod/sand the box
(if you can't alter the shimming to respace the sector)
you have narrowed it down a little to those two gears perhaps
now see if you identify the exact issue - likely to be one of those gears
In extremely rare cases a 12:1 spur could have been supplied with a 13:1 sector
the spur inner teeth on the 12 will be larger
and the sector on 13:1 will have a larger ring of teeth
these together may not be compatible as they will try to push the gears apart
Could have a moody set
or
could be the way the box/bushings are set they just slightly bottom out on the teeth
I have noticed on some boxes and gear sets the bevel gear can sometimes sound rough - sometimes swapping out a stock or similar 10 tooth bevel as most gear sets still use regular 10 tooth bevel gears
On noisy sets, I remove the bevel and ensure spur+sector run smooth then try another bevel
In your case you have done this but the spur+sector is the issue
bad chipped/burr on teeth or bent/pi$$ed axle comes to mind
check the allen key bolts are done up correctly and axle not crooked
EDIT: afterthought....
SHS gears are very chunky and often the spur gear if set very low
can rub on both bevel & sector bushings underneath
This doesn't happen on smaller 6mm bushings
kind of very very lightly scrapes on 7mm bushings
but on larger 8mm & deffo on 9mm bushings they will rub if spur gear is set too low on deep bushings

actually think this is cut off lever rubbing on bushing if I'm honest
the gear rubbing produces and opposite arc or convex/concave point of wear
but you get the idea that a deep bushing on bevel/sector can rub on the outside edges of spur

check see how low the spur gear is set underneath & if gears run true & spaced ok