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The M103 is no slouch by any means in the 300E and if you have FGS (first gear start), its even more respectable. Yes you have to redline the crap out of it sometimes, but that's what they are made to do all day long. I have full smog equipment and a larger alternator on my 180K M103 (which I'd say is VERY well sorted). I think with slightly heavier alloys, some stereo equipment, etc....it's very close to the 8-8.5 second range 0-60.
The curb weight of a W126 is 3616lbs, while the W124 is around 3525lbs. Did they not put FGS in the W126 (for that luxury smooth feeling from a dead stop I guess?). Was the rear end geared way differently? A well sorted 300SE should be able to keep up very closely with a similar condition 300E.
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