Many things are the same, but the W210 (1996+) car has completely different suspension and steering. Those two cars handle VERY differently. The rack and pinion in the early W210's is very light and was tuned for a more "Mercedes" feel later in the run. The A-Arm suspension replaced the "old" strut style in the W124, and the car handles much better.
Interiors are not at all the same, and some folks feel the lighter plastics are "cheaper" looking in the W210. Also, early W210's have cracking seat frames, window regulator problems, and cracking dashes.
Drive them both, and decide.
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