That unit seems super clean and average use. Some wear visible on heads and guides. Cosmetically 100%, but you have to factor in box/ship & UPS factors.
I like the taunting description, and was he going to raise the BIN price $2 each day? "Aw, come on all you Tascam bargain hunters and dumpster divers, you'll regret your shitty, worn out purchase unless you buy my item." Now that's salesmanship!