Almost certainly a repro 140. It has been available for some time.
The only known factory application for the 140 was COPO 9737 which also included 15" x 7" rally wheels with E70 x 15 tires and a 13/16" front stabilizer bar. It is believed 9737 was only available when COPO 9560 or 9561 was also ordered. The 5000 RPM red line 7000 RPM tach was supplied when a tachometer or special instrumentation was ordered with the 307, 327 or 350 engines.