Another vote for a rebuild being a bonus. Gearbox and or engine.
These cars are highly strung high revving and some 15+ years old! I would rather have a car at 100+k that has had the engine our and rebuilt than a car at 100+k that's not "yet" shown any signs of trouble. So long as the work is top class and someone else has broke the engine back in without problems then its good for another 100k.
Not to mention all the things that are nice to do at a 100k like chains, rings, pumps, vales and other internals. Also as mentioned above its not cheap so someone who goes through that as I did will have looked after their car.
PS..disclaimer, I aint selling mine!