Date registered: Feb 2008
Vehicle: 2004 W220 (S430) ; 2001 R129 (SL500) Sport
Location: Alabama Gulf Coast--formerly Charlottesville, VA
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Replace them. I have a W220, and when I replaced the cabin filters after I bought the car, they were dirty--although I was grateful the previous owner had apparently changed them because my indie said "I've seen much worse."
If the car has not used branded gasoline all its life, it may need a fuel filter. If you don't know whether it has or not, the call is yours. 24 mpg in an AMG version is pretty good, so you may not have a problem.
I have a friend with an '01 S55, and he has taken a lot of time to bring his back "up to standard." He says it makes a marked improvement in the general operation of the car as well as (he thinks) performance.
Don't use the dealer any more than you have to. Find yourself an independent shop that specializes in MRZ (there have to be plenty of them in the Westchester area) and let them do the work for much less than the dealership. Also, there are a number of vendors who sponsor this site that offer OEM and OEM-equivalent parts for a fraction of the dealer cost.
Finally, there is a forum for W220 owners (the generation of S-class vehicles you own is a W220) if you scroll down from this forum until you come to the sedan forums. The W220 forum is next to last. Folks there will be glad to answer your questions more readily than this general forum, and you will have a number of S55 owners who can advise you on your particular flavor of W220.
"Don't pick a fight with an old man. If he is too old to fight, he'll just kill you."--John Steinbeck