links.php

$years = [
    (object)[
        'prefix' => '22%',
        'sync_1' => 3,
        'sync_2' => 22
    ],
    (object)[
        'prefix' => '23%',
        'sync_1' => 4,
        'sync_2' => 23
    ],
    (object)[
        'prefix' => '24%',
        'sync_1' => 5,
        'sync_2' => 24
    ],
    (object)[
        'prefix' => '25%',
        'sync_1' => 6,
        'sync_2' => 25
    ],
    (object)[
        'prefix' => '26%',
        'sync_1' => 7,
        'sync_2' => 26
    ],
    (object)[
        'prefix' => '27%',
        'sync_1' => 8
    ],
    (object)[
        'prefix' => '28%',
        'sync_1' => 9,
        'sync_2' => 29
    ],
    (object)[
        'prefix' => '29%',
        'sync_1' => 10
    ],
    (object)[
        'prefix' => '30%',
        'sync_1' => 11,    
    ],
    (object)[
        'prefix' => '31%',
        'sync_1' => 12,
    ],
    (object)[
        'prefix' => '32%',
        'sync_1' => 13,
    ],
    (object)[
        'prefix' => '33%',
        'sync_1' => 14,
        'sync_2' => 42,
    ],
    (object)[
        'prefix' => '36%',
        'sync_1' => 17,
    ],
    (object)[
        'prefix' => '37%',
        'sync_1' => 18,
        'sync_2' => 46
    ],
    (object)[
        'prefix' => '38%',
        'sync_1' => 19,
        'sync_2' => 47        
    ],
    (object)[
        'prefix' => '39%',
        'sync_1' => 20,
    ],
    (object)[
        'prefix' => '40%',
        'sync_1' => 21,
    ]
];

foreach ($years as $year) {
    $vehicles = Vehicle::where('agency_id', 1)->where('vehicle', 'like', $year->prefix)->select('id')->get();
    echo count($vehicles) . ' vehicles for ' . $year->prefix;
    foreach ($vehicles as $vehicle) {
        $vehicle->links()->attach($year->sync_1);
        if ($year->sync_2) {
            $vehicle->links()->attach($year->sync_2);
        }
    }
}