rodent odor problem in my 69 cuda
yes headliner can be the culprit and no holes.. Really inspect the headliner looking for the slightest stain or alter in color. This would lead you to think of urine..
Unfortunately I had this issue onetime the mice nested in the liner above the visor.. what a stink... I shop vacc'd the nest out through a small hole I made above the visor then washed with with sponge and soap.... then once dried stuffed bounce sheets in the hole and put visor but up...
Oneday I will replace with new headliner but for now the cleaning and bounce surpassed all odors... :)