JK,
I got lucky not too long ago and purchased NOS body panels from a vendor in Boston. These body panels were for a late model 3B as it was set up for the driver's seat mount on the tub side vs. the floor. Those sides included the wheel wells and rear tub panels where the taillights are mounted.
Both body panels came with dimples where the footman loops were supposed to be located, and I noticed they matched what I'd seen on the earlier models. I drilled them out to accept the footman loops with the plan of using them to tie down equipment, etc.
Here's an image of them just after arriving at the body shop. The holes have not been drilled yet but you can see the dimples on the inner edge of the wheel well for two footman loops. Both left and right had these dimples.
