Date registered: Feb 2008
Vehicle: 2004 W220 (S430) ; 2001 R129 (SL500) Sport
Location: Alabama Gulf Coast--formerly Charlottesville, VA
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I'll take a stab at your questions. For more thorough and knowledgeable advice, you should check the R/C107 forum--your car is a 107 model. If the car has only been started once or twice a year for five or six years, you should change all the fluids before you do anything else. If you aren't handy, have the car towed to a reputable shop (not a dealer) and have that done. Oil, coolant, ps fluid, transmission fluid, brake fluid, diff grease, gasoline--everything should be replaced with fresh. Replace every filter in the vehicle while you're at it. Replace the spark plugs. Then turn the engine over for a bit with the spark plugs removed to moved the new lubricant around. Your garage may offer advice about whether to put a little kerosene in each cylinder and change the oil again before you try to start it and drive it.
The noise in the rear and the ABS light may be related. You could have a frozen wheel cylinder that is binding on a rotor.
The clicking noise may be related to old lubricants. Is it coming from the top or the bottom of the engine? Top is valves, bottom is main bearings.
Idle speed could be any of a number of things. Fresh gas may resolve it. If not, you could have a dirty induction system or the fuel pump could be running erratically from disuse. Sitting that long could cause corrosion in the fuel lines, or even a collapsed fuel line.
The stuff on the seats is probably mold. Go to the detailing forum and ask how to get the leather clean. They'll help you find a way to renew the seats without doing damage.
I applaud your respect for the memory of your father. What you may discover is the cost of bringing the car back to reliable driving condition is prohibitive, but your intentions are commendable. It won't be as simple as simply starting the car and driving it away; sitting idle for so long causes serious (and expensive) deterioration to the rubber (seals, gaskets, and the like) and the metals from which these cars are built. Good luck.
"Don't pick a fight with an old man. If he is too old to fight, he'll just kill you."--John Steinbeck