Ron:
The 200 ohm value for the sensor was on page 3-56 of the electrical section of the 1971 140 manual. The section covers the testing and repair of the instruments.
It was a pleasant day today so I went out to the garage to scrounge through my boxes of 140 parts. I eventually found the sensor (of course just about the last zip loc bag in the last box). I was too lazy to set up an ice bath and boiling water bath so I just used my heat gun and measured the outside temp of the sensor using a thermocouple. The measurements I took were
12.5 C - 405 ohms
25 C - 217 ohms
64 C - 30.6 ohms
If you use these values in a Stenhardt - Hart equation
Steinhart–Hart equation - Wikipedia
you get this 1/T = .
0024458 + .
00014068xR + 0.9716506E-6xR^2
Two problems with the above coefficients in the equation. My measurements were very quick so they are very dirty - the temperature measurements are easily out by a couple of deg because I did not wait a long time for the sensor to stabilize and 2 or 3 deg error can make a big difference when the temperatures are small. The second is that the test values are closely clustered and the equation can become dodgy when you use it outside of the test range (the farther outside the worse the possible error). When I calibrated the sensors for my EFI project I used a nudge under 100C (boiling water at my elevation), 50 C and 0C ice water bath for the test values.
The above equation will be 'in the ball park'. Treat as such. For what it is worth, the VDO sensor had 120 C and 12.7 stamped on its body. It is within the realm of possibility that 12.7 is the resistance at 120 C.