I understand the sentiment, but I think that your observation lacks a little context. Firstly one can presume that this is AUD so the total is closer to $214K. Now, the owner probably started with an australian E9. You aren't going to find an $8K roller in Australia. Have you ever seen anything under $30K? The art car livery is painted on. That is a five color paint job with organic lines that must match an original historic race car painted by a famous artist. I'm sure it wasn't cheap. An S38 core and G280 isn't cheap - if you can find one in Australia. An S38 rebuild costs around $10K in the US. This motor is running dry sump, pushing 420HP and was built by "Ludwig Finaur". I wish I knew who that was, but when you list an engine builder in an ad, chances are the builder has a solid reputation - which equals $$$.
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Now add in all the shipping to get Motorsport bodywork from the UK, engine parts from who knows where, custom BBS wheels, and roll cage fabrication. On top of all that, the Peterson Redman livery vinyl probably cost around $6K to do.
So yeah, you could probably do all that and sell the car for $214K