BG you are correct, highest scorers the previous season but the caveat they could not have been promoted, or qualified for Europe.
Also from 1971 there was the revised offside law which only operated from the penalty area line instead of halfway.
So we lost one nil at home to Stoke in 1973...but at least we went out to the winners and technically the holders as the tournament ended that season. Having said that, the trophy was sold at auction when the competition was ended and bought by Derby Museum and donated to Derby County. A Stoke supporter spotted it in their trophy room and the clubs then arranged a share deal (Derby the first winners, Stoke the last). Stoke probably had more room in their cabinet.
The other winners were Colchester who beat WBA on penalties and Bristol Rovers who beat Sheffield United, ironically after a nil nil draw, 7-6 on penalties
Stoke beat Hull 2-0 at home to win it.
Main claim to fame....staged first ever British penalty shoot-out, when Manchester United beat Hull with Hull's keeper missing the vital spot kick, Ian McKechnie.... Best took the first ever penalty kick in such a format, and Denis Law missed the first ever kick in one.
Time for a lie down.....