I am doing research specifically on SPs and will release an article in time. One are where I still need wisdom in, is the M-codes. I did speak to John Lemon and he doesn't have records on this. BTW, M-codes stands for "Optional extra or lesser equipment codes. Comes from German term “Mehr-und Minderausstattung". I have identified the following M codes on SP beetles:
- 1976 SP M7303 /Early 1977 it changed to M7304
- Later 1977 and 1978 the codes are M7321, M1978
- The Black SP also has, in addition to the other two M codes, M7000 and L51/77N3 which must have something to do with the special edition.
Any idea what this means? I don't think it speaks to the special tartan seats as there are codes on the plate for that. I thought it may be the special dual carbs, but then the code should have stayed the same (gross assumption).
I do hope that this info was revealed to someone in a dream and they have been waiting to reveal

Neels