Are all engines with the M104 badge the same? That is, 24V 3liter with variable intake valve timing? I ask because I often see posts where the engine is said to be M104 but then further discriptions will be 3.2 liter and only about 180 Hp as compared to the 239 Hp rating in my 300SL's owner manual. Is the valve timing truely variable and is it for 6 intake valves or all 12? It'd be great to find a link to a source of info on these engines and their heritage.

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