So the Caliper Setup is the same - just different rotors? Is it the same setup in all years of 190, 260 & 300s?

The wheels shouldn't be a problem -- I bought a used set of Kosei 5 spoke wheels for $250.00 last year from Craigslist and mounted 205/55R - 16 tires in the back, and 205/45R - 16 wheels for the front -- It gives the car a nice looking lower front end rake and seems to handle a little better.

I was looking to upgrade the Caliper/Rotor assembly because of the extra leverage presented by tire diameter and width.

I found a deal on EBAY for hollow-cross Drilled rotors and performance semi-metalic pads to purchase. I will be buying some stainless braided hose since they are only $60.00 and using silicon brake fluid to do the brake job right.