I see a truly rare '71 142E - an automatic - on eBay as we speak (#200165841048), can't have been many of those made. Sadly, it is not much more than a parts car at this point, but at least appears to be complete.

FYI, SCCA Improved Touring "B" cars account for most of the 142's that have been converted to race cars in the US, but the vast majority of these are not '71 E's. SCCA IT rules allow update/backdate of complete assemblies (engine long block, induction system, etc.) between all year models listed on a classification line. In this case '69 through '74 (all US B20's) are listed together. I would say that in fact, most of the SCCA ITB cars are 72-73 models, and many of the rest are earlier cars that have been made into '71 E "clones". My car for instance, started life as a '71 142S, but has been legally transformed into a '71 E equivalent. What you're ultimately after for an ITB car of course, is the unique-to-1971 B20E 10.5 to 1 compression ratio; regardless of what engine you choose to run, the rules only allow a 0.5 compression ratio bump-up from stock.

Gary L
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1971 142E ITB racer, 1973 1800ES, 2002 S60 T5