[dienstuhr]

Fair enough ;-)

Having said that I think your best bet will be a sale to someone here who is afraid to import a US car. To be honest I think the engine work adds value (obviously) but the rear spoiler, steering wheel and shift knob detract. To realize anything like $20k from an SC you need to have either a buyer who really wants the mods you're selling, or a pristine low mileage car. Since you haven't listed the mileage I'm guessing it's not super-low. Unfortunately sellers rarely if ever get their money back out of cars (as you wisely acknowledge)... if you've been offered $21k for the car I'd say that would be an offer I would take.

Cheers

d.