Given that it was in the '70s when 8 cylinders were abundant, there could be many. Those who have better ears and car knowledge than I may pinpoint hopefully. Here is a clip
Short of a definitive answer, but this quote:
For the car, Bob [Ezrin] walked from the Record Plant studio with microphones recording the sounds of him opening the door, starting the engine of a studio employee's car parked on 44th Street, and playing with the stick shift.1
Also found a reference to the book Shout it Out Loud: The Story of Kiss’s "Destroyer" and the Making of an American Icon (James Campion, Backbeat Books, 2015), of which one reviewer wrote:
At 380 pages, Campion’s book digs in deep, exploring the backstory of an album that many regard as Kiss’s best, with plenty of info about “Detroit Rock City,” the album’s epic lead-off track.2
So, possibly a good place to look for a make/model, if known.
I've been listening for 45 years to this song. It's either sounds like a Ferrari or a similar 8 or 12 cylinder European supercar engine. I've got a CD with the sounds of 15 or more Ferrari Engines. That engine does not sound like a American V8. The gear shift on the door doesn't sound like a American Muscle Car. Just too light weight of a sound. P.S.R.