The exhausts are interchangeable as a unit. The heat exchangers, muffler, and muffler hanger must match, but they don't care which version of the 914 engine they go on.
There were three factory versions of the exhaust: The 1.7 version (which was also used on the 74 1.8s), the 2.0 version (73-74 2-liters), and the late version (used on all 75-76 914s, both 1.8 and 2 liter).
The late exhaust is the only one that has a separate "header" piece that bolts to the exhaust ports, both earlier versions have the header and heat exchanger as a single part.
Note that the heater stuff that bolts up to the exchangers will swap between the 1.7 and 2.0 versions of the exhaust, most the late style heater bits only bolt up to the late style exhaust.
Here is a pic of the two early style heat exchangers, courtesy of Jeff Bowlsby's tech pages:
Here's a pic of the late style ones:
--DD