[blau911]

My $0.02,

Part of the value of any early S is going to be originality. Of course high end restorations will also command good money, but a restored car will ALWAYS be worth less than a completely original car in excellent original condition.
You should be prepared to go crazy sourcing OEM parts, finding a perfectionist body man with plenty of early 911 experience and a precise welding torch, paying to re-plate every new nut bolt and washer exactly the way the factory did it, and watching over the entire process from beginning to end. Don't ask me how I know...

My advice - don't commit on a big $$$ restoration unless you are prepared to go all the way. And that will also mean not being able to drive the car for years while the work is done. Anything less, will be a waste of your money, time and effort.

There is only one SWB 911S that I have seen restored to the level described above and which I would prefer having over just about any really nice original early S, and that is SWBSam's polo red 911S. Look up his car and the early threads on the early911Sreg. It took him many years and huge $$$ to get it right. But it is the gold standard of SWB 911S's...

Good luck with whatever decision you make.