Yes, they are gussets, not stop plates. It may seem at a glance that if you are using the 2-part Yanmar toplink and the tiller hits a big rock etc., the top of tiller could buck forward/up by pivoting/rotating on the lift arm pins, but it can't. The geometry doesn't allow this, because as the tiller is trying to swing forward on an arc, the toplink will immediately push it upward (out of the arc) and prevent any movement along the arc.
Like California said, the best solution is to get the right Yanmar toplink. But it can be hard to find them, especially if you didn't get the tiller from an importer.
I bought my tiller from Fredericks. They didn't include the toplink with it originally, but when i pointed out that it was necessary, they sent it to me separately.
However, even if you didn't buy the tiller from them, i'd give them a call or email and see if they will sell you one of the toplinks.
Yes you could make one, or build extensions etc. But it's much simpler to get the right part IMO (ankd i love to make stuff...) to make sure you have the geometry correct.