So I am going to purchase a 1985 190E 2.3 on Thursday. The car is in excellent/mint condition with only 105,088 miles on it. It is Dark Grey Metallic Exterior with Tan MB-Tex.

Anyways, the owner told me before I even test drove the car that its not a car that I will be able to stomp on the gas and go with. So when I test drove it, I asked him and he explained it to me. He told me, the car accelerates fine, but once you get going, if you all of a sudden stomp on the accelerator pedal, the rpm's will go high and it will take a bit of time for the car to catch up with the rev's.

What could be the issue with this at 105k miles? Spark plugs? Distributor? Rotor? Wires?

Whenever I buy a car, I tend to replace spark plugs, wires, oil, and filter, because I rarely trust what the previous owner tells me about last tune-up.