Hi Dodge,
Can't believe you're from Plano, Illinois and I'm from Plano, Texas! Anyway, excellent question. The mast clamp which is part of the dish itself is designed to fit on the 2" J-mount mast. The mast is actually 50 mm just a shade under 2" since the AT9 is manufactured overseas using foreign pipe standards.
Even if you fabricated some type of reducer from 2 3/8 down to 2 there would remain the possibility of the dish becoming out of plumb over the years and no way to re-plumb it.
Why? Because a direct mount would depend entirely on the accuracy of your original plumb. If the ground and concrete base ever shift slightly over the years there is no way to re-plumb your dish. But by employing the provided J-mount mast with the "EZALIGN" feature you can re-plumb anytime by twisting the mast until perfect plumb is attained. This is probably a minor issue for most but I'm rather particular.
That is why I used the "lumber". Thought about a large metal plate but way too expensive to buy a metal plate thick enough to be sturdy. The dish has a lot of weight and leverage. Make sense? Can you tell I'm a retired engineer-type person?