I just replaced the heal pad on my carpet in my 280 SE 4.5. The original pads with cutout for the gas pedal are not available. The material is the same as a mat from a 230 SL. Texture is close. I had my upholstery shop color the mat and cut to fit. There is a speckle pattern in the mat so they sprayed the base color then a fine mist over it to duplicate the color. It looks more original than all the heal pads sold by all the vendors we checked with.
If your carpet is still good this is a nice way to dress up the interior without spending big $$$
The grey mat could also be colored for a 230 SL with tan mats. The mats lists for $57 from the classic center $48.45 with MBCA discount.