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Yes you're right. That's the point I was trying to make, I have raised this with TFL as the garage told me that recently they've checked a few pre 2010 diesel Mercedes (they're a Merc specialist so I don't think it's a Mercedes thing) and they've shown as exempt. Which makes no sense to me, something has definitely happened in the last few months since the last time I checked and yesterday to make this car and others exempt that shouldn't have.
It may be exempt for some administrative reason, but it’s not compliant. Random website rates its NOx as 158 mg/km, which is double the 80 mg/km ULEZ standard.