did any of the early '71 mustangs have the 300 hp 351 c motor?
Well at least one early 71 had the closed chamber 4V heads; I had one built in September of 70. I think the heads were D1AE with the 4. But technically I guess it was the 10.7CR 285HP instead of the 11.0CR 300HP. So if you were wondering if any 71s had the D0AE heads, almost certainly not. The D1 heads have a slightly larger combustion chamber than the D0 heads which results in lower CR and HP.
There is an August 70 on ebay that has the D1AE heads.
The open chamber 351CJ was available starting in May but only 144 were made. It was a "Q" engine code instead of an "M."
Interesting that the AMA spec docs don't mention the Boss engines for either 70 or 71.