I would say, it has to be one of the most valuable cases. If hard to sell it must be the limited numbers of matching cars to justify a premium price. Only few early turbo's build, and only few 3.0L carreras NA with the 70,4mm crank. Anyone with one of those cars looking for year matching engine, good luck finding it. Not often two 3.0L 930 engines are on the market.
If all parts are there beside the case, then it adds up. And if all parts are fresh rebuild (regardles time on shell), then it is like a fresh engine in parts for inspection before assembly. Make sure the buyer does not flip it! If blank case, then keep it in my opinion
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