I prefer the 140 for personal reasons:
- warm air from center dash vents
- plusher seats
- smaller tiltable steering wheel
- handles better without being stiffer
- better fuel economy
- 5-speed AT (‘96-up V8s, all 6cyl gassers)
- headlights put light where it’s useful
- M119 not dependent on high zinc oil like M117
- good 140s more common at wrecking yards

The 126 looks better, more so with Euro headlights and bumpers.

126 parts are going NLA at a frightening rate. I imagine 140 parts will be next

Sixto
98 E320s sedan and wagon
02 C320 wagon