I just spent more than a few weeks researching if a 1996 E320 has other relays other than the K40 which you aware. I have removed every pannel from the vehicle and I have not been able to find any.

As per your question regarding the starter relay, the Thread above mine is corret, the starter uses a solenoid which is built in inside the starter.

As a note, your K40 has one less relay than the one that I have, but that could be for an additional computer/ device in my car.

What is exactly your vehicle is doing? Does it crank but won't start? or does not crank at all? and if does not crank at all do you have lights on your instrument cluster and headlights?

Regards,

Norman