When decoding the P.O.P., we see the purchaser was the original owner (A1) and it had 15 miles on the odometer when it was first delivered on 1-11-71.
It's difficult to say exactly why the dealer code on the PHS and P.O.P. vary, but if I had to guess, I'd say that when we consider that the 1970 Trans Am in question only had 15 miles on it by 1-11-71, it probably sat on the lot or showroom at Burlingame Pontiac in Eldon, Missouri (hometown of our own Carbking!) as opposed to being a demo. At some point it was dealer-sold or dealer-traded to number 12-459 (wherever that may be!) where T.W. Broyles of Forsyth, Missouri purchased it, likely as a previous model year leftover.
Also, we must remember that GM had a nasty 67-day strike in Fall 1970 and that limited vehicle availability. When production finally resumed on a mass scale, it wasn't until the 1971 calendar year that the backlog of dealer orders were filled and new orders were accepted, so it's very likely that 1971 Trans Ams were not readily available and a dealer trade was the only way to fill an order for a customer looking to purchase a new Trans Am at that time.
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