Peter, thanks for your reply. I did read the other threads and perhaps I should have added this to them.
What I would like to know is if it possible to change the ring and pinion and reduce from 4.08 to 3.69 without any machining/changes to the differential casing. I know that this would involve setting the backlash etc. I believe that Jim Villers did this successfully on his 190sl.
This may not be a major improvement but would likely still make a difference if you are adventurous and happened to be doing a rear end rebuild.