Running and Driving Mercedes Benz 560 SEC Coupe NEEDs Restoration

Description

For sale is a RARE, RUNNING and DRIVING 1987 Mercedes 560 SEC. This vehicle has brand new tires, very good brakes, and lighting. The interior is brown leather, with original (real) wood paneling and power seats with driver-side memory. Both front seats are heated and the car has functioning 4 power windows (passenger-side will soon need regulator) and power door locks. The driver side even has a power seat belt extender that "hands" you the seat belt and retracts once you buckle it or the right amount of resistance is recognized.
The original analog clock still works and keeps correct time! The headlights, fog-lights, hazards, tail & indicator lights, headlight-wipers/blades, windshieldwipers, cruise control, rear defrost, stereo, all work fine.
It's a very sexy / cool car, but needs body and mechanical work to get her back to proper condition.
Brakes - Great!
Tires - Brand New (less than 150 miles)
Engine - Strong V8 engine. Burns oil and leaks power steering fluid. There is some sort of exhaust leak or air intake leak that is causing a loud "whine" during acceleration. I noticed the previous owner used duct-tape on the 2 air intakes instead of replacing them. No issues with overheating, etc.
Transmission - The car shifts seamlessly down the road during acceleration/deceleration. However, the Park position definitely doesn't hold the car unless e-brake is engaged. Also, the sensor on the shifter doesn't always catch which will prevent the car from starting. I typically leave it in neutral and use the e-brake, it seems that area of the shifter is more reliable for starting. In any case, move the shifter (at Park position) will usually jog the sensor to start it. The transmission is a little slow to shift into Reverse or Drive from a neutral gear. Not terrible, just takes it a second. This could be normal for Mercedes Benz, but I am used to newer vehicles.
Exhaust - It's in the trunk. The exhaust was removed but not replaced. So it smells horrible when it runs and sounds like a throaty muscle car when it accelerates. It needs it's exhaust back on, ASAP!.
Steering - The steering has play in it and if you don't stay on-top of the PS fluid (leak) you will find yourself in a scary situation. My understanding is that MB in this age bracket had steering box issues, etc. It's very comfortable to steer when fluids are correct. The play does bother me at times when driving around 60MPH+. With this many miles I am sure the front end (bushings/bearings) need some work and a good alignment after that.
AC / Heat - Currently no power to the AC/Heater/Blower. The a/c and heat were working but recently stopped working after a jump start / messing with the battery. I could have blown a fuse or relay, but I have not troubleshooted the issue.
Suspension - No real issues that I have noticed. I'm sure shocks are in order but it doesn't buck or slam over bumps. The rear seems a little low, so maybe shocks + struts. The front-end (see steering bullet) definitely does not feel solid. I have not had it assessed by a mechanic so not sure if it is suspension/front-end related or steering box, or both?
Gauges - The cluster is fine except for the odometer does not work. The vehicle was sold to me AS-IS and I signed-off as fully knowing the Odometer was inoperative. The speedometer, RPMs, economy, oil pressure, temp, etc. all work fine. EVEN THE ORIGINAL ANALOG CLOCK STILL WORKS!!! (still geeks me out).
Interior - Carpet is terrible. It needs a deep cleaning and to be re-dyed. Front leather seats are in great shape, rear seats have cracking and some serious leather damage closer to window. The back of the leather arm-rest has come un-sewn and needs to be re-stitched. There is a faint smoke smell in the car, not terrible. The original wood is still there. You can see where some of the shellac has come off the ash-tray, etc. there is real wood underneath. The shellac over the wood on central console / stereo, etc is also fading and in some cases cracked or creased. This is real wood, so it's possible to restore this. I do think the wood around the shifter has shrunk some over the years.
Exterior / Body Damage -During the short time I have owned it, the car was in an accident where it rear-ended the car in-front. This caused front-bumper and grill damage. Also, a pickup backed right into the back of the car causing damage to the trunk area. The trunk is difficult to open/close and there is a puncture into the trunk area close to the license plate. Passenger side has some sort of rub or hit close to the ground effects. Paint is faded on the top of the car and trunk. There is also RUST damage on both doors near the center trim. The back of the driver-side mirror is missing. The front grill was damaged in the collision and needs to be replaced.