The Ford ESP Marketing Guide (page 2:1) says, "The following vehicles are not eligible for New or Used Extended Service Plans:
"Taxis, Crown Vic P70, Electric Vehicles, Tow Vehicles, Livery/Shuttle/Commuter, Mustang Cobra R, Ambulance Vehicles, Saleen Modified Vehicles, Stage 2 and Stage 3 Roush Modified Vehicles
"Complete eligibility requirements are noted in the ESP Operating Guide on pages 4:3 and 4:4."
The Ford ESP Operating Guide (page 4:4 and 4:5) says, "Non-Eligible Vehicles for New Plans:
"Taxis, Crown Victoria P70, liveries, emergency vehicles, tow vehicles, shuttles, vehicles used for rental or commuter vehicles, all competitive make incomplete vehicles, chassis cabs, cutaways, stripped chassis, vehicles used for competitive driving, racing, off-road use, delivery or rental vehicles, [a whole list of non-Ford vehicles], Mustang Cobra R models, all Roush Stage 2 and Stage 3 modified vehicles or Saleen modified vehicles, 4x2 equipped vehicles modified with 4x4/AWD capabilities, [more foreign stuff], electric vehicles, competitive make hybrid vehicles, competitve make compressed natural gas, liquid propane gas or competitive make flexible fuel vehicles, Branded Vehicles, any vehicles equipped with snow plows and any competitive make other manufacturers not listed on the ESP New Competitive Make Class Index."
The Ford GT is NOT excepted, so it is eligible. The problem is that many dealers re-insure their ESPs, which means that they are on the hook for repairs, so they CHOOSE not to write a plan for a Ford GT.
So, find a Ford or Lincoln-Mercury dealer that does NOT re-insure, and open up your check book.
(The dealer that I work for re-insures, so 'no, thank you.')