I bought some material from SMS to repair a panel on the driver's seat of Gramma's car. It was an exact match and even had a 1974 date code. The problem was that it was canvas backed and not stretchable naugahyde. (the canvas backed material was used for the welting between the panels)
The 1973 and 1975 were the exact same material.
Here are some photos of our 73 SD with 18,000 miles and my Gramma's 1975 with 80,000 miles. Other than the carpet in Gramma's car which I changed 30 years ago, and the aforementioned welting repair, the rest of the interior is the original. Note how none of the panels match each other - glove box door, steering column lower cover, ashtray, console lid...
The 73SD:
Closeup of original carpet:
After reinstalling original steering wheel:
Gramma's 1975 Espirit
photo from back in the late 1970's