I don't know why people go on about build materials, I never noticed a difference between pre 95 and post 96 W140's. The leather and everything else seems to be the same? I suspect thats a myth.

Buy the best and newest one you can afford. Thats the way to buy a W140.

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2016 Corvette Stingray 2LT
1969 280SE
2023 Ram 1500
2007 Tiara 3200