As far as I'm aware, there were several versions of System 7 that were Performa specific:

7.0.1P, 7.1P, 7.1P1, 7.1P2, 7.1P3, 7.1P4, 7.1P5, & 7.1P6

As well as apparently, 7.1.2P, not to be confused with 7.1P2

This article is a change log of the various "P" versions.

http://support.apple.com/kb/TA28741

This one discusses which version of the System Software & Finder are part of it:

http://support.apple.com/kb/TA31885?vie..

7.1.2P

System Software: 7.1.2 // Finder Version: 7.1.4

What's interesting is that it shares the same Finder version as the very first version of 7.5

If anyone could locate a copy of 7.1P6, as well as 7.1.2P and try it on a 190 with the latest version of the enabler, I'd be very interested.

Apparently 7.1.2P was a "Release for Performa/LC/Quadra 630 (1994)"

The system matrix obviously doesn't tell the full story:

http://support.apple.com/kb/TA47341