Thoughts on buying this SC300?

[ItsYeBoi]

As you can see, she needs work, but exterior and interior (mostly) looks pretty clean. It came factory with a W58, but has allegedly been swapped with an R154. Unfortunately, I'll have to pull it in order to rebuild it. He says the shifter will move into 5th, but the car wouldn't drive on it. He believes it's because the synchros gave out, but I don't believe that would cause the car to not even move in that gear if you're able to shift to it. I suspect a shifter fork gave out, but I'm prepared if I find 5th gear shredded once I take it apart but I find that hard to imagine happening on an NA car. If I take it apart, I'd probably get a rebuild kit with synchros and forks. Do you guys have any usual suspects for these symptoms?

The other issue is the car cranks but doesn't start. He thinks it's because he replaced the alternator fuse with an aftermarket unit (is it a fuse? Or is it actually a relay?). He believes that may have caused a poor connection and resulted in arcing and blowing up that fuse and an interior fuse. He replaced the alternator fuse but he thinks the interior fuse box may need to be replaced, but I don't know if that's really necessary. I think the ECU might have given out here, as I asked him if he can see any engine lights on the dash when he puts the key in accessory position and he said no. That doesn't necessarily mean the interior fuse panel is good, but it does mean the ECU isn't working, whether it's due to not getting power from that fuse panel or if it's due to the ECU dying. Another thing I'm prepared to replace if either or are bad.

He agreed to sell it to me for $3k if he swapped those Rays in the first few pictures for the stock STI wheels in the last pic, which I'm okay with as I think those Rays are a bit unsightly. Some people are telling me it's only worth $3k if it comes with the Rays, but the seller won't budge. He also has the stock steering wheel with airbag which I'll be putting back instead of the abonimation in the pics. What do you guys think? Huge financial mistake or are my potential diagnoses are on the right track and I have a possible good deal? I am mechanically experienced and can pull engines/transmissions. I think the no start problem is definitely ECU related since the CEL won't come on at all, whether it's due to it not getting power or if the ECU itself is blown, is yet to be found out, which I can only do if I buy the car. I can easily replace any passive components if they're ruined but I can replace ICs too, if I can find replacements.