I do not think we do (most of us). Water coming in is no issue as long as you have these drain passages free, not clogged. If you intend to dismantle this (remove the grill of the air scoop, cover, etc.) make sure you take, e.g. a piece of wire and free the drains (shown on one of the pictures).
You will probably need also to replace the air filter (A 113 830 01 18, available at Mercedes), gasket you mentioned (A 113 831 10 98 - I see NLA at Mercedes), drain hoses and clamps and whatever else you find out. You may want to try to apply rust inhibitor if you have surface rust anywhere there.
You can see the parts here:
https://www.sls-hh-shop.de/en/mercedes-230-280sl-w113/83-heater-systemThe gasket is No. 12, the filter is next to it and has no number as they do not sell it (Mercedes dealers have it).
Part No. 27 is stuck on drain pipes on their engine bay ends. It is a kind of one-wat valve for drain water. Some say it is only used on drivers side and it would be too close to exhaust on passenger's side. I see 2pcs required for a car on parts list - for both sides. Horrifyingly expensive at Mercedes for some reason, buy it elsewhere.