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Silver ones almost always drop them. You gotta fight those ones. There's a coliseum in the Depths where you fight 5 Lynels in a row, two of which are silver. I get 2-3 guts when I fight them after each blood moon.
Now what was really rare to find was normal, green Lizalfos Tails, because I would only see the blue ones or higher. It was tough to find green ones late in the game, and the tails drop so rarely. It was worse than finding Lynel guts.
The level scaling really does mess you up sometimes. I can't upgrade my zonite armor because I can't find any captain 1 constructs
They should drop 4 guts, since I'm fairly certain the bottom part is a cow.
At first I was chuckling thinking, lynel isn't part cow, it's part horse surely. But now I think about it, they do have horns like a bull.
I don't think the red ones drop guts. Silver ones usually do.
I was able to get 3 consistently by doing the Floating Coliseum, it have always been a little low on probability, but you could fast forward to blood moon by doing the blood moon glitch to refresh the Coliseum for relatively fast farming. (Arrow + opal at least 4x with 3x lynel bow.)