When my manifold to Y pipe gasket went on my disco it sounded like a machine gun under load, accelerating, going up hills etc and there was no mistake where it was coming from at tick over.
 
Here is what I found at the back of the manifold IMG_1329.JPG IMG_1330.JPG
 
The tapping sound that u have explained seems that it could be a worn camshaft, I had a similar sound from start up on my 3.5 at 100k miles back in 1996, so the cam and the rest of the kit was replaced, a £1000 later the tapping was gone. :)
As for the manifold or manifold to Y pipe gasket for a 1998 D1 what part number are you looking for there's only one for your vehicles 1998 VIN WA for each item NOT several, it's the same as the MA VIN . Also there's no parts listed for the D1 starting with HRC listed in the D1s part catalogue.

I think Ratae was correct and the HRC I was looking at is just a casting number or code, from what I have read so far the left manifold is the same for all 3.9 4.0 and 4.6 v8s
 
The exhaust manifold part numbers for the D1 3.9 MA Vin onwards are: ERR5023 RH and ERR5024 LH
 

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