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MAS is a German acronym, no idea what it stands for. The common name for it (besides MAS) is Engine Systems Control Unit. This was quite common on the M104 124 chassis cars. It controls a few important functions, mainly AC compressor control, fuel pump control, and also the heater for the O2 sensor.
NOT to be confused with the mass airflow sensor. I don't normally abbreviate the mass airflow sensor "MAS" anyways, normally in MB literature, if it's abbreviated they use "MAF sensor" or simply MAF. As long as I'm thinking about it, on the V8 124 chassis they used a Base Module instead of a MAS.
Gilly
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