Does anyone know of any shops that retrofit tilt steering wheels and three point seat belts.

You'd be at a disadvantage there, I can't recall of a 107 chassis ever having tilt wheel. Maybe telescopic, but not tilt.
The 73's didn't have shoulder harnesses?

Gilly

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There were no tilt or telescopic columns in 107s, unless a late Euro model had a telescoper (which I doubt). There will be some ad-hoc engineering involved to get gear from something else to fit.

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Craig Bethune

'97 SL500, 40th anniversary edition

'04 Olds Bravada (SWMBO's)
'06 Lexus ES330
'89 560SL (sold)


SL--Anything else is just a Mercedes.
(Kudos to whoever said it first)

To Gilly- My 1973 does have the shoulder harness belt that notches into the seatbelt.