I don't believe so. W114/115's were never "S" types. Additionally, to the best of my knowledge, the M110 engine had only dual Solex or Zenith carbs until '77 when it got the CIS Bosch K-jetronic injection system. Never heard of one having the earlier D-jetronic system or older mechanical system of the W108 280SE. Pehaps someone got ambitious with replacement badging. 1973 is about the time that the W116 was introduced, the new "S" type. There were 280SE among the W116's.

Alex

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'78 W123 280E, 58,000 mi!
'97 Mazda Miata
'94 Isuzu Trooper, 4WD
'03 MB C240 4-matic Wgn - Wife's
From the Archives:
'73 2002
'68 TR-250
'67 Austin Cooper "S"
'59 Austin Seven (Mini)
various p'up trucks