This question is the exact reason why we need to watch the type of comments we make on here. I'm not saying the question is wrong, I'm just saying the information passed that spawned the question needs to be kept in check and verfied completely before being posted.
If you mean the L series was based on the Mercedes diesel in that it has cylinders, sure why not, but it truly has no physical resemblence to any Mercedes engine beyond being an engine in general. No interchangeable parts, not similar bolt patterns, nothing. The only diesel with anything related to an L engine is the L24 diesel from the Maximas.