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You say never registered for the street. Do you have a title? Depending on the new owner's plans, the answers would have a big impact on value and ability to sell the car. If it's only going to be a track car forever because of title issues, having things like the interior don't mean much.
I'll throw out $30-40k. The C3 vin is worth more than an SC vin, but missing engine is a hit. There was a track rat C3 that was sold on RL last year and people told me I was crazy telling the guy he could get close to $50k out of it. His car was numbers matching, clean title, and he got very close to my number if memory serves.
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1974 914 Bumble Bee
2009 Outback XT
2008 Cayman S shop test Mule
1996 WRX V-limited 450/1000
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