No mileage? No accessories? Run upside down after a rollover maybe? These things add up in a hurry. I'd pass without more (verified) info.

I paid $1500 for mine, I got to pull it and grab everything I wanted including the O2 sensors (who knows if still good, but I got 'em), cat & pipe, headers, ECU, all engine accessories and then some, off a 4Runner with 92K miles whose history I knew. Might be able to find the same for $1200 but it would take some looking. In a few years, it wouldn't, but they would be high milers by then. Just some random thoughts.