I have no accurate insight, but every Ed40 plaque I have seen appears to be fitted in the exact same spot inside the drivers door.
If that was done at each dealer on arrival you might find some in a slightly different spot, which makes me assume it might be done at the factory?
For Porsche up to around 15 years ago the dealer used to stick a vin build sticker under the front bonnet/hood. They were all fitted by hand. some at slight angles, a little to one side etc....