If you were looking for a 73 Hot Rod type here is one the seems to be done right, $10K less asking price and guess what, not selling very easily.
http://www.early911sregistry.org/forums/showthread.php?124745-FS-1973-911-st-3-0l-twin-plug
If I was looking for a 73 it wouldn't be a bastardized Sepia car. Just goes to show you, you need to be very careful spending a ton of money modifying a car, then having a change of heart and trying to unload it. I think the seller would be very lucky to get $59K.