The Le Mans GTO had/has a deeper bonnet bulge and two additional D-shaped
engine bay air outlets on the cowl.

The Nuerburgring GTO had small indicator lights directly under the
headlights, the Le Mans GTO indicator lights alongside. Why should Ferrari
have changed the position of the indicator lights in one month on one and
the same car ???

For me there is no reason to do so and the Nuerburgring GTO was not damaged
at the front to make a rebuilt necessary.

It's very obvious, that 3673SA was built in time for the Nuerburgring race
and that it competed there and not 3765LM. Notice the chassisnumber "3765
LM", obviously built especially for the Le Mans race.

The late completion date can be explained easily. 3673SA was damaged heavily
in testing after the Nuerburgring race and the GTO was rebuilt and - even more
important - rebodied with a SWB body. This job was completed in November 1962 !