FWIW, PHS reportedly has a complete list of Dealer Codes that they use when creating their reproduction Window Stickers. I do not know how "complete" their record is, depends when it was created and whether defunct dealers were removed from the list. To my knowledge, they have never shared their list publicly so that it can be scrutinized and compared with other known records.
I mentioned already, Mike Noun also has been compiling a more comprehensive list of Dealer Codes.
As the Bill Stuart Pontiac vs. Ted Stevens Pontiac story suggests, it is important to know the time frame for when a particular dealership operated. Although in this case, new Dealer Codes were issued by PMD for each. But it is not clear if this was always the case.
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