A) I don't think that it will fetch that price, but then I haven't been tracking the wacky early 911 market lately. As you correctly state, it is not original. It's a restored car, with lots of changes and parts more commonly found on an RS replica. How it can be "numbers matching" and have a 7R case is a real head-scratcher. However...
B) It
is a beautiful car, with a lot of tasteful and *not cheap* mods. Personally, I would have to see/drive/inspect the car up close and personal before considering any big $$ deal. If you are considering it as an investment, you must be a trustafarian or just won a big accident settlement. No one who actually made $$ in the real world would "invest" in that car at that price today. If you have silly $$ and don't give a schit, $100k is insignificant, go for it! People buy new 911s everyday for about the same or more. This car will probably depreciate faster, though.