Ok. I have some suggestions. First and foremost, consider the comments from sfdon. Don makes a living doing e9 restorations and he's very good at it. If he says this car needs a lot of work, this most likely indicates that a lot of the restoration work previously done needs to be redone.
Second, consider the specific comments in the auction regarding the belt line molding, black stripe, rear-driver-side bumper, wing splitters and panel gaps. Add to that sfdon's comments about the headlights and pic 51/driving in the rain.
Third, the BAT auction was not very active, and the car was only bid to $82.5k.
Fourth, the seller paid $130,000 plus BAT fees, taxes, registration and at least $8k in work, so they are roughly $150k into this car. And they are asking $128k for it on their web site. It is highly unlikely that this car can be well bought. This car is priced as if it is well sorted, when it is not.
Put all of this together, and this is not a car that just needs a couple of things to "finish it off." Keep looking.
Oh, and in general, I am of the view that an s38 conversion is not worth it. See here:
https://e9coupe.com/forum/threads/1970-polaris-2800cs-w-s38-texas.46175/post-407032