Wow! Once again the members at MercedesShop.com have come through with an overwhelming response to my question all while I was at work! Thanks everybody!

Like everyone above mentioned I just put it all together that my failure to start problem only happens when the engine is cold (meaning simply not running for several hours). After getting into my car this evening at work and it would not start I simply shifted to neutral then rolled the car back a few inches- seems to work everytime. However I did have to make several stops on the way home and therefore shut-off the car but when I returned it fired right up each time without even shifting to neutral- I am assuming because it was warm.

I am going to do a mass search focusing on the "neutral safety switch" and see what I come up with.

It is kinda crazy that to think this car has a starter that is good for over 250K. I like it.

I will keep everyone posted on my findings. Thanks!

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05 E55
03 E500