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Wiring harness issues did not come along until the M104 was installed in 1993.
In my opinion the 1992 300E is the best year simply because the M103 was so well sorted out at that point and they are the newest W124 M103 equipped car you can buy. You have the best chance of finding a good example in a 1992. The 1986 cars are really getting on now, and time takes as big a toll as mileage.
Without a doubt find the newest, best cared-for example that you can. Saving money on an older well-worn car in need of TLC is false economy with a Mercedes. Spend the money up front and you'll have much lower overall costs.
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