V6 continued to use the M78 except for the supercharged V6 which used the M80. The IRS VP-VS M78s and their centres are exactly the same and will fit as long as the flange is correct, but can't think of a scenario where you'd want to.
Very, very few Commodores used 3.7 diff gears from the factory. The closest you'll get from factory is a manual V8 M80 diff which is an LSD with a 3.45 gears, just buy the entire diff housing and swap that in (you'll likely need to change the front flange), way easier than changing the centre. Other than that, if you're really dead set on 3.7 gears you'll need to source your own for whichever diff type and centre you want to use, at which point you'll really want to be taking it to a diff shop to be setup, or you buy an already built one as above. You might even find 3.45 is enough. Be aware though that at this age a lot of original LSDs are cooked.
FYI it will change your speedo reading too.