I think the late 50s 220S (W180) was the first S-class. Well it was the first post-war model with an S suffix. At the time, however, there was the 300 sedan (W189) which continues to be a heck of a car and is easily "S'er" than the W180. From the W180 followed the Heckenflosse(sp?) W111 and W112 then the venerable W108 and W109 then the W116. If something went down from the W126 to the W140, it's been going down since the 60s.

I'll concede that the original post had a bias towards cost of ownership. So a W126 is the seemingly obvious choice. However, I feel the W126 is affordable only if you fix it yourself. Having a shop track down the bugs in a W126 ACC system isn't going to be cheap. At the other extreme, there's a lot you can do yourself in a W140 once you get over the intimidation factor. Again, I'm not suggesting that a W140 is even in the same cost ballpark.

As counterpoints to some of what's been said:

- The W126 steering wheel big yet the steering is heavy; it's a matter of preference

- The W140 provides less road feel and external stimulus; it's a matter of preference

- A US spec W126 LWB is ~3" longer than a US spec W140 LWB. A W140 is ~2.5" wider than a W126 but the mirrors fold in for really tight spots. Seems like they're both boats if either is.

- I'm no driving expert (I'm not even good) but I can take curves and esses faster in the S420 than I can in the SE or SDL. All have MXV4+ tires. I also don't get the feeling that the W140 outside side mirror is going to hit the road in sweeping curves. The W126 rolls like there's no tomorrow but keeps its grip. Maybe the leveling suspension of the 560SEL keeps roll in check. Putting a bigger front swaybar on a W126 is a two day affair.

I believe the driver's side airbag became standard for all MBs in 1986. I've never seen a US spec 560SEL without a driver side airbag. Maybe passenger side airbags were standard in all or some years of the 560SEL but they were definitely optional on the rest of the W126 line through 1991 (my 91 300SE and 87 300SDL have a normal glove box and no passenger side airbag).

Benz300, have your friend check out a 500E or E500

Sixto
95 S420
91 300SE
87 300SDL
83 300SD