The factory W140 wheels had a 40mm offset and the 560SEC/SEL had 23mm
If it is verified that the wheels would go on a W126 with no problem, no spacers needed, and they really would fit, it could be a decent set of wheels. I have seen wheels like these on W126 cars so I know it can be done.
These do include lug bolts, center caps, and even usable tires (snow tires?) so there could be a decent buy at $300 plus shipping of about $100 for all of it. They are used and not perfect, as the ad states clearly.
I have ordered new aftermarket chromed ones like these from Tirerack, they cost a lot more than this auction.
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