Nice looking '74 TCS 5 speed black w/oatmeal interior, 37K miles. Not a JPS# badged car. Does appear to be a mostly fine restoration done by Lee Chapman. Asking quite a healthy price @$31.5K, but looks like done to keep car mostly original but with some improvements. Restoring one of these to a high level, or any '70 car, even one not abused, is never cheap.
Replacement dash looks very nice. Carpeted front and rear compartments done really well. Fresh set of repro labels also a nice idea, but both inside glove box stickers got ginked up (SMH). Adjustable Heim joint front A-arms a definitely plus. I do think they should have attended to some other easy things, like repainting the radiator shell and blower motor housing, rotating that gearshift knob so the emblem is turned right, mount those loose reproduction outside Sebring mirrors (hope they have the bases, but not a hard item to reproduce), get some seat belt reel covers put back on, and of all things, really should have replaced those soiled seat inserts with fresh ones if you are going all the way.
Do a few other touch ups to make it at least an 85pts.+ car, maybe a 90pts., although probably concourse score limited by several non-original items. But shows to me are not what it is all about, and I'd be happy with several mods they did that I've also done to mine. However, while details matter, but at least these are not difficult fixes for next owner. I was amused to see they have the same substitute washer fluid bag I also use, but I still kept my original (stored). Hey, it works well.
https://www.ebay.com/itm/166673868826BTW, when posting any eBay links, omit all the long tracking garbage that comes after the item number (see example above). Totally unnecessary.