Update: My son bought the above eBay Cat and we installed it over the weekend. It was straight forward and he is now CEL free!
Part Review: From the welds, this is obviously a hand-made part. Some enterprising Canadian has replicated the original MB design with off the shelf pipe, and simply welded them all together. The angle of his eBay photos is intentional so it isn't too obvious.

If you are looking for shiny, perfect welds, chrome finish, etc, this is not for you! With this Cat, you will
not be opening the hood, pointing and bragging "Just look at that beautiful Manifold & Cat!"

While solid, there was weld "splatter" everywhere.
BUT! It does do what it is intended to do. It is air tight and moves the exhaust from engine to tailpipe as it should. It has a new Catalytic Converter (albeit a smaller one than stock), complete with pre/post threads for oxygen sensors. All the holes lines up perfectly, and the gasket did as well. The angles were also spot-on and the tailpipe was in the perfect position. One negative is that the original has an extra third flange at the rear to attach to a hanger mount. This one does not have that flange, so it is only supported by the tailpipe and engine. Not a perfect scenario. Due to the fact that the manifold is fabricated out of pipe and not cast, it is about half the weight of the original, so it might not be a problem. It certainly
feels solid!
All in all, I think it's a fantastic deal. If you just need a new Catalytic Converter so you can pass emissions, sell/trade, or don't care about the aesthetics, this is the one for you!
I will grab some pics later.
Installation: One thing I did not know as it isn't clear in the EPC, is that on his C230 the manifold bolts are actually double-ended studs. We realized this when taking the badly rusted nuts off, and instead of breaking the nut loose from the bolt, the entire stud came out of the block! Had I known this in advance, I would have bought eight new ones. They all did come out easily. Since MB was closed, we just reused them and they all torqued down nicely in their rusted nut state.

The torque is light anyway (21nm) so it wasn't too concerning and a pretty simple operation.