There is actually only one 400SE - a 1992. In 93 it became a 400SEL - only long wheel base. Then in 1994 it was rebadged an S420 - also long wheel base. Therefore the 1992 400SE is the only short wheel base, V8, 140 body that came to the US - and in that respect it is a desirable car - if you are looking for a V8 with the slightly more agile, lighter, short wheel base. The 4.2 liter 119 motor is a very nice motor. If you need more backseat space you would want the long wheel base of 93 and after, or any 500 140 body.