All SPP E53's came with black headliners. It's the same reason on this example that the PP chrome is replaced with high gloss trim around the outside windows rather than matte finish trim of non-PP/non-SPP. The SPP is also why there is a silver mesh grill peeking out from under the front bumper. At some point, the POs replaced the kidney grills with those from a SPP 4.4/4.6. They were black on all 3.0s.

It's the same on my '01 3.0 Here's a pic from 17 years ago when we picked it up. Note the absence of dual zone climate. This is an odd duck SPP/Non PP car. The kicker? Ours *does* have DSP. :

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