Deal is done.
As promised I will disclose the data point, for whatever value that has. There are a few flippers in my area that may have gone after this one had I let the cat out of the bag. I likely paid too much for the car but it was local, I really like the owner and what he did, and it is perfect for what I need it for which is exhaust system testing.
Car in question is a 1973.5 911T CIS Targa, Sepia Brown with brown interior, 44K miles, 2 owners. Came with records, owner's manual and original license plate which is still mounted. Car sat for decades after a missed shift bent the valves. All that sitting took its toll. Body looks really bad and has some damaged areas along with a few spots of surface rust on the bumpers and fenders. Important part is the tub itself is solid, no rust anywhere.
PO bought the car to make a Rat Rod out of it and contacted me early on for CIS assistance. Suspension is new, matching numbers 7R engine/915 trans just rebuilt. Entire fuel system brand new from the gas tank to the injectors. Interior is new high grade German weave with coco mats. Targa Top is new. Seats are not worn but the leather is on the hard side. Every bushing has been replaced making the car drive and shift very tight. OE Fuch wheels are 6&7x15 which I think is a bit unusual. New tires. The car runs really strong. This car is very endearing, I think I'll name it Yoo-hoo in reverence to the odd color.
Sold for $44k, same as the mileage.