The res valve is in the center of intake and between the throttle body and valve cover.
You might have some sort of chamber bolted under the black plastic intake ( towards the rear ) I think this is for noise. My 97 SL320 does not have it but my 97 E320 parts car does. Both have a M104, I don't have any info as to where the box is attached to as the E is still assembled.
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