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I'd say it's definately worth restoration...
A matching numbers '68 SWB 911L soft window targa is a rare beast. I think it has many 1 year only hard to find interior trim, but if it's complete with all the odd bits, it would be a shame not to see it restored.
Value, I dunno. It's still a tough market and the uber rich usually want only the finest examples of really rare cars (think 550 Spyder, any race car, real Carrera RS, etc).
I think the lower price level market is still decent for 911's at the $10k-$20k (mainly nice driver 911's) level. I think it's the mid ($40k-$80k or so) market that has slowed (pre '74 911S's, mint E's, etc.) a bit. After the 2008 stock dump, and declining RE prices, many people are trying to build back a retirement safety net and taking it easy on the toys.....
I'd guess in the pictured condition (needs paint, mechanical, and probably interior work - but complete matching numbers) and not running maybe $10k-$15k or so with minimal rust (?). I'd guess $30k nicely restored, but you would probably put that much into it to put it at that level. It's not a '62 Ferrari SWB competition alloy bodied coupe worth $1.5 million restored....
I think one guy on the forum just picked up a freshly painted '77 911 turbo with sport seats and a good interior, decent history (but it needed some mechanical work) for $11.5k, which I feel was about half price, it should fetch $30k or so with the mechanics straightened out.
I wish I had a '68 soft window targa to worry about such things!
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