I've done this job several times and it's not that bad really.
You need:
1)a flywheel. Keep a 230SL auto the way it came as the flywheel has to be balanced to the crankshaft ( unless you have it apart already). I've never seen anything but a blanced flywheel on 250's and 280's so I'm going to disagree there.
2)pilot bearing and different flywheel bolts.
3) clutch slave, master , hoses and clutch pedal assymebly. All this can be had from a sedan with no modifications.
4) reverse light wireing. You will need to wire in the neutral switch while the other two wires can be sent to a plug in from the trans.
5) shifer tube with box and stabilizer bars. Note that a 5 speed car has different length parts.
6) you may want to change the speedo cable as they're a different length as well.
7) different length drive shaft and the late 250's and 280's use one that has U joins which can't be replaced. The 5 speed cars probably use the drive shaft from an auto but I've never checked this. They are shorter though.
you will need to remove some of the wireing going to the auto trans as it won't be needed.
I would advise you to use new parts where needed and only new parts such as throw out bearing , pilot bearing,clutch disc, master and slave cylinder. The flywheel should be re-ground not cut and the trans should be inspected for leaking and proper function before installation. Inspect the flex disc for wear and proper installation before you install the trans. It's too much work to keep removing it every time you find something wrong.
Whole job takes about 2 days.
Dan c
Daniel G Caron