Krusty probably knows better than I -
... but I do know that there was a transition period on the early 73 MY 914s built in Summer/Sept 72 where there was a mix of "early" 72 MY & "late" 73 MY parts - including some with the hubcentric & some not on the front rotors & I didn't think that the whole assembly was different - just the rotors & maybe calipers too? ... but maybe not the struts, spindles, etc.??
My 73 2L was built 8/72 & has late rotors F & early R, late doors/window regulators but without the side impact bars in the doors & I think it originally had the late (hubcentric) front rotors, but I'd had at least 1 replacement set of rotors in its 172k mi duty as a DD.
IMHO - get the OEM Zimmerman rotors of whichever type if you're going to stay "stock" (IIRC they have cross-drilled Zimmermans too).
Another consideration is if your wheels have the machined inset to receive the hubcentric lip or not. If not & you update, then you'll have to have the wheels machined for the lips or get late wheels - so it may be more of a PITA than it's worth, as compared to just buying one or a couple of those brass/ss lug aligning studs at the usual sourses ($30+/- each). The OEM steel & alloy wheels have part numbers ending in -00 when lacking the groove for hubcentric, & later ones with the machined inset end with p/n -01.
Here's what they look like on a Fuchs 2L alloy -
Click to view attachment