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Wow, it really is. That's unfortunate considering it is such a normal part. I guess it followed the 78-84 coil covers as well in becoming NLA. Oh well...
The purpose of that gasket is to keep engine bay fumes and fluids out of the cabin. Almost any thin gasket material will do. The manila folder is a great idea, unless you plan to have water in the region. It's probably still OK. Still, most POLAPS (plain old local auto parts stores) carry rolls of gasket material in different materials and thicknesses. Virtually all are suitable for the zero-pressure water-exclusion duty. Just get something thin and easy to cut. Use a paper cutter for clean edges, and a proper gasket punch to do the holes.