The car is going back together, and today I worked on the seats and tomorrow I should be putting them back in the car. However, I went back and looked at Google Images of 1970-71 240s and saw three cars that had the backrest adjustment ***** facing each other in the middle of the car, which told me which seat was the driver's side, and which was the passenger side seat.

Then I went back at my original archived pictures of the interior or the car as I got it (a mess by the way) and the pictures showed the seat back adjusters near the doors..... not in the middle....

So, does anybody know for sure? or does it even matter? Thanks....

 

Towards the middle is correct.