Date registered: Sep 2007
Vehicle: 99 Merc S420 (80k Mi) 07 Lexus LS460 (21k Miles)
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Those 44k miles, could easily be 244k miles or 544k miles. Japanese imports are notorious for having replaced or rolled back odometers. The car shouldn't be reading in miles and the steering wheel should be on the right hand side.
I would be VERY careful. Even a normal V12 SL600, is going to have issues. You have two I6's sitting together in the engine to make one V12. Double trouble and double $+$.
Otherwise it is quality car and VERY quick.