Mercedes follows a July-June manufacturing year. Any car built in July of 79 is an 80 model car. What the DMV did is a good question.
As somebody else pointed out, there was an exception made for the 1972 cars being rebadged as 1973 models. That was done by the factory working with the dealerships and the cars got special 1973 US safety features added to them. Not sure what they changed, if anything on the build plates.
-CTH
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