Thanks to all who identified the many concerns above and beyond the non original driveline. Special thanks to Jim Alton for his tremendous input on the interior specifics.
My friend has come to his senses in realizing that this may not be the car to add to his already incredible collection.
Although this car may look and drive nice it simply is not of collector quality. However for the right price it could be an incredible buy.
I will update if he circles back and asks me to go look at it.
Many Thanks
Peter