The Subaru fuel gauge is very pessimistic, showing 1/8 of a tank remaining and taking 43-45L of a 60L tank. But, it still has to drop to E and then show the fuel light.
The Mercedes' fuel gauge is typical German anal-retentive, in that at 1/2 tank, it takes 30L of the 62L capacity. At 1/4 remaining, it needs 45L to fill, and so on. The manual states that the reserve light will come on with 55L of fuel consumed of the 62L. If you get gas right after the fuel light comes on, you'll put 55L in.
All of the Japanese-brand cars we've owned have had pessimistic gauges, including Mazda, Honda and Subaru.