This would have been a car of interest to me when I was looking 18 months ago. Hopefully the service book reflects the Carfax Service as there are rear diff and trans services involved. Also brake fluid changes. Even stainless lines can rot.
Being a California car rear sub frame should not be an issue.
Valve cover leak are not a worry. How about the life left in the brake rotors and pads. Big ticket item if you have to change them.
Driver side seat bolster wear is a Benz thing but there are dyes available that are easy to work with.
if the seats are torn different story. Delaminating door panels are to be expected. A good upholstery shop can help there.
The points about engine mounts, seat heaters coils etc are all good and my guess is plugs are origina.
As to price each market is different. The car I bought in 2021 is a 2009 SLK55 AMG P30 option and one of 290 built and one of 19 imported into Canada.
it had 45000 mi (72000 km) on it, two owner car with good service history. Few dings here and there too but nothing serious. I paid $28000 CDN ($21000 US at today’s rate of exchange) tax in off the lot.
You should assess what it will take to out this car “right” for you before agreeing on price.
Good luck!