Ahhhhhh....
"S" types have their own following, for sure.
The arse end looks odd to me, but I believe it was done that way to allow boot space with the IRS.
Just a WAG.
Usually parked for 20 the leather is toast, and the wood has delaminated, but worth a look anyway.
Some think anything Jaguar is worth a bundle, but not always so, when you calculate restoration costs and resale value.
Jags do not like being parked.
Getting one to re-lite after 20 may involve more than the purchase price of the car.
And, at 138K, well, depends on the maintenance it had for tose 134K.
Seals dry out, gaskets dry out, valves stick.
Gonna take a lot of playing with the plugs out and a careful watch to make sure no valves hang open and impact the piston OR the opposing valve.
First question I would ask is "Why was it parked?"
Automatic?
Did it die?
Head gasket?
Wiring?
Something simple usually won't get them parked.
You'll need to do carbs, pump, flush tanks, calipers, master, booster, trans, engine seals and probably a head gasket.
Tyres.
Exhaust is probably a rust streak on the ground under the car.
Front and rear suspension bushes, were the ball joints and tie rod ends lubed regularly?
REALLY hard to place a value without seeing it, but a pig-in-a-poke, go low, as you really won't know what it's going to need until you get it home.
My MK2 ran, drove it the day I got it, and I am STILL un-doing 30 years of gas station maintenance, in addition to things it needed and normal wear and tear.
Complete and presentable, running, a good price, but $500 for an unknown, for me, would be tops.
There are stories in the Jag Club of going out to look at a restored Concours winner for big bucks........guy had died, wife left the car in the garage for a LONG time.
Headliner fallen down, paint shot, tyres flat, leather toast, wood delaminating, wouldn't run.....they walked away from it.