Rear Axles,
Dan, Dave and Joe are right.
There are basically two different axles for the W113:
230ies had the W110/111 fintail rear axles with small differential housing and drum brakes,
250/280ies came with the W108 rear axles with larger differential housing and disk brakes.
You can only change pinion and crown wheel within your type of axle - i.e. between W108 ans 250/280SL
OR W110/111 and 230 SL.
The 3.46 wheel set came out of the 3.5 (and 4.5) litre cars and (should) fit the W108/109 housings and also of the 250/280 SL. Some adaptation necessary here (cooling tube, etc.)
For the 230 you can only use the original 4.08 or the 3.75 wheel set that was in the 230 SL (non US) only
(don't know about the W112 300 SE 3.75 option...).
So Erik, if you want to keep your matching-numbers-drum-brake rear axle go and get a new A113 350 01 39 wheel set for € 900 (or a little more) and be happy.
Lower rear end ratios are only possible with the W108/109 differential housing.
If I were you (
well, I am not but we both share at least the same red color) I would go with Dan's advice.
Good luck
Achim
(with conversion from 4.08 to 3.75)