Depends on what you're looking for, it looks like an honest car but you would want to know more about it's history, was it repainted and when and did it go to bare metal? How is the underside of the car and common rust prone areas? There is quite a few items that are not original, gear knob, choke knob is broken, radiator is aftermarket, airbox is missing, bonnet badge is gone. Hard to tell on the angle of the photo but bonnet may have had a nudge in the past as the swage line on it looks a little droopy and it's usually a very defined sharp line.
It looks like someone put some kind of temporary bench seat in there, not sure if it's permanently attached but certainly not original. Seats are late 260z (77/78 model).
If it was well restored apart from a few odd parts mixed in over different years and you want a turn key car that doesn't require restoration it might not look like a bad deal in the next 5 - 10 years if you buy it now, with the way the market is moving.
However the seller is a dealer and doesn't appear to know much about them, they are also charging quite a bit of mark up also.