<<PartsShop (see headers at top of page) lists 2 filters for 92 400e.>>
We went through this last year and it was found that the listing is a mistake... they even list them for "86-92 300e, but in reality, only the 94/95 -124 models have them..
Yours are in the cabin.. The 124s [94/95 ] are in the engine compartment - above the blower unit and are much harder to replace...
As stated by others , when doing a blower motor/regulator, they should be changed BC they can restrict the cooling air for the regulator heat sink..[ and you are there anyway]