Harry, You have opened a can of worms, (which has fortunately been already beaten to death, raised from the grave and beaten some more), with Bruce Anderson's early "S" valuations. If there truly was an "excellent" early "S" for $15Gs anywhere, the stampede towards it would make getting out of Saigon look like minor rush-hour traffic. Concours quality early "S" cars routinely fetch $40-50-60,000 at auctions. This has been occuring for AT LEAST 10yrs.
In B.A.'s defense, he allows that "beyond excellent" examples can and do sell for "several times" his dollar figures.