This discussion crops up from time to time and most of what has been said does seem to be correct. For example:
- The early 107s (1971 and 1972) were badged from factory as 350SLs.
- There was a dealer program to switch badges during service (but not all were done)
- The 1972 and 1973 NA 350/450 107s are very similar, but as Fonzi points out, there was an evolution and not everything is the same. When buying parts Chassis/Engine number can be important.
- EPC does call the 72 a 450SL, but that makes sense. Why have two designations for essentially same car?
- MB in Germany designates the early cars as 350SL 4.5. Here is one reference.
See bottom of this link
- All literature and service manuals that came with my 72 say it is a 350SL.
- When buying aftermarket parts, you need to call it a 1972 350SL otherwise you won't find any parts

- The data card attached below calls my 72 a 350SL-8 !
I think we all understand basically what happened. I am happy to use the 350SL 4.5 designation but many similar cars, like Ron's, were re-badged as 450SLs.