If the hard top topic is so important, a couple of questions to answer first maybe:
1. Was the car ordered with or without a hard top? This can be determined by decoding the Body and Paint Code Plate screwed to the relay bracket. If hard top was not ordered with the car it does not matter if it is original.
2. Is the hard top original? The 230SL handles may not be the proof. I have have 230SL handles in 280SL hard top and soft top (God bless the PO who replaced all these handles - my life is so much more easy without the nonsense of the late handles!). Someone might have replaced the handles too. The number composed of the last 3 or 4 digits of body number (not VIN number!) is supposed to be on the hard top, rear frame (I do not exactly know where, I was never able to find it). If it is there and the digits are the proper ones, as I described, it is the hard top form this car. You may want to search for location of this number on hard top on the forum via search function, or someone may help. To me it would be more important if the hard top fits the car and the glass ok.
As for the value - I do not know. To me the key value determinant is the rust and overall condition of the car. I would not care about "matching numbers" or hard top number. Maybe the hood (bonnet) matching would be more important, but not the hard top. But it is just my view.
