I saw that one on CL. Black with a tan top right?
Aside from what is mentioned above, a few other things stand out in the pics to me. The pic of the underside of the front end - the bumper bolt is halfway in. That tells me that the bumper has been off for some reason. Did they rob some nice parts off it for themselves? Lots of undercoating has been aplied to make it look better - what is that covering up?
Notice the passenger rear window. Looks like it is ripped. Do you want to drive it like that or purchase a new top? No spare tire. If you plan to run one, you then have the cost of tire and wheel, plus a rear swingout to carry a 35' (tailgate wont do it).
Seats look nasty
In my opinion, unless they can prove the engine was rebuilt (and hopefully done right) I dont see that Jeep being anywhere near the asking price. I also think they are hoping the lift and tires draw people in.
One final thing to note: The tag on it looks like a South Carolina Dealer tag. If so, would it pass inspection here in NC? I'd ask. If it has spent it's life in SC who knows what could have been changed on it since they don't do inspections. Depending on your inspection station, I see at least two reasons it wouldn't pass. No 3rd brake light and no side markers since someone did the 4" round tailights.
All in all, yea you could fix all the issues mentioned above but I think you'd be much better off looking at something else
'81 CJ8 Scrambler
'14 JKU Rubicon
'12 WK2 Overland HEMI 4x4