I don't know this car but here are my thoughts.
The buy it now price is way too high for a conversion car unless it was absolutely mint and had a more desirable engine combo.
The V6 engine, while a good engine, is not the most desirable. A V8 would be better. An Audi turbo would be even better.
There are not enough pics of the key trouble areas. A PPI would be in order before purchase for sure. At that price it should need nothing and have zero rust.
Most original 914-4's don't sell for that much money, so it's a gamble for sure.
I don't think I could ever get the time and money out of my conversion that I've spent on mine. I think I would be lucky to get $15k; if that...