Poor body work; outer sills have flat bottom, should be gracefully curved, dogleg repairs not done properly (look at the photo of the left rear wheel well and note the bulge on the front edge, visible from front/left photo as well). Front curve of cove white paint not correct. White wires only look good on a 100S, IMO. And what is all the black paint on the underside hiding? $60K, tops, and if someone spends more than that they've got more money than sense.
I'm OK with all the 'Pretend M' stuff, except for the 'M' on the grill badge. That borders on outright fraud, IMO. I'd rather buy a nice, original BN2 that's had go fast bits--alloy head, extractor, bigger carbs, suspension mods, etc.--fitted and tuned and have a real sleeper. Someone here, I think (Richard M?) wrote you can do that and have a faster car than a factory 100M.