I count at least three different versions of how much work was done on the floor panels. I honestly don't know that this takes away at all from the car. Rather, it seems that the seller simply doesn't know much about what restoration work was done on the car, nor restoration work in general and what is involved.?. He took it somewhere (reputable), they charged for some "floor panel" work, and the car is done well now. Could be pretty common of checkbook restorers, I'd think.
I think this is pretty common for non-tech folks that pay to have a car restored. The seller is the OP on this thread, so perhaps he can chime in. Regardless of the documentation, I believe that his final assessment of the work is accurate. None of the floor pans were actually replaced. They were cleaned up, and patched where needed. You can see visible weld seams on the driver's floorpan. You can see some work to recreate the look of the drain channel on the driver's rear pan. All four drain caps were replaced with currently available drain pugs, which do not match the originals.
The leading indicator that the pans were not replaced is the fact that the drain holes are still present. There are three floor pan vendors: W&N, Pelly, and Sklep. None of these vendors stamped replacement pans with drain holes cut. They all have a stamped reproduction drain plug. Sklep does offer the proper-looking drain plug, which has a square boss on it much like the cleanout on your plumbing stack. If the buyer was interested, they could swap out the late model drain plugs on the Polaris car with the period-looking plugs from Sklep. That doesn't seem like a good use of anyone's time however.
I don't think there is anything suspect about the floor work, the restoration activity was unclear, and has subsequently been addressed. One thing I will say is that none of the vendors above require that you buy all four pans at once. If I had to guess, the shop ordered the pans first, then decided not to go through the time and effort to fully replace them.