Rowdie, principally you are right, ET 11 would be correct for all Mercedes before the generation W201/W124.
But these ET 22 version was made to fit the bigger brakes of the later generations R107!
Rowdie and I agree to disagree on this. There are several reputable wheel companies such as (rial) Lorinser and BBS that made 8x16 et21 and 8x16 et22 wheels specifically to fit a 86-89 r107 with the brakes unlike any other Benz of the time. The 86-89 (gen2 r107) calipers protrude about 1.5" while the gen2 w126 brakes only protrude about 1/4" (and rarely ever are a problem, even with wheels like gen1 ATS AMG Pentas). So wheels like the bbs rs133 8x16 et21 were made specifically for the 86-89 SL (because all other BBS RS if the time would bolt right on a gen2 w126. And if et21 was wrong, why would they stop the spacer at 10 mm, when they could have just done 10 more for et11... Because et11 is actually pretty wide for the front of an AMG. It does make for nice handling, but it causes many 225/55/16 tires to rub whereas they fit fine on et21 or et22.
8x16 et22 is the ONLY Lorinser LO wheel that will fit a 86-89 SL without a spacer. (8x16 et35 will work with a spacer and long lugs though.)
So this set is THE set for a 107 in my opinion. I wanted to make my last set of LOs a staggered set, but my wheel shop destroyed one of my 7x16 et23. So I made a set of four 8x16 et11 instead. In my opinion, this set with et22 is far more disputable, and if you like these wheels, don't kid yourself in thinking you will find a refinished set for a better price.
If these wheels look like the ones pictured, and they don't sell quickly, the seller must be a terrible salesman.