When this generation SL was first revealed - the current model is updated from the model that debuted in 2012 but is ostensibly similar - its cabin very clearly aped that of the contemporary Mercedes-Benz SLS.
There’s very little wrong with that, but since the AMG GT debuted and moved Mercedes’ cabins and ambience on further (echoed by the recent S-class, C-class and E-class models respectively) it no longer feels or looks quite as special as it once did.
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What can’t be criticised to any reasonable degree is the construction of that cabin, nor the materials from which it’s fashioned. Modern Mercedes-Benz cabins are once again up there with the best, while a low-slung but incredibly comfortable driving position makes the SL a consummate grand tourer. Refinement is excellent - even with the roof down - and the view over the bonnet, with its SLS-style vents just ahead of the windscreen, gives it a special feel.