The car can be of any age to bring in to the States, provided DOT accepts that the car can be brought into compliance with US standards. (There's a list of these cars on the DOT website.) If the specific car is not on the list, talk to the factory to determine whether the car is substantially similar to the US model in relevant features ("built to US specifications, with only minor labeling differences.") If so, a letter from Lamborghini (or their Designated Agent in the US) stating that would be sufficient for DOT importation requirements, but you'd still need to ensure the car could pass the EPA testing and requirements. If you can overcome these things, then you can canvass the Registered Licensed Importers on the DOT-approved list to find the one you want.

None of this is necessary if the car is 25 years or older, if you care to wait
Similarly, the EPA rules only apply to cars under 21 years old.

Jeff