Hi, Francis,
The 3-digit upholstery codes are a sort of short-hand for a set of interior specifications. They tell you whether the interior was trimmed in MB-Tex (1xx) or leather (2xx), and also the color of both the seats/trim and the carpet.
If you look at this page:
https://palmbeachclassics.com/upholstery-codes/you can see that codes 132 (MB-Tex) and 242 (leather) both indicate the same red color seats (red 3000), as well as the same red carpet (red 3004).
Hope this helps make some sense of the numbers.
-David