At $110K it should be a perfect example with no excuses needed. It isn't. The value of the car is hurt by having the hole hacked in the hood and the wrong dash and wrong tach. Even if those items were corrected it still is overpriced at $110K in my opinion.
Royce,
Sorry to disagree with you, but just one more of the reasons that Cougars do not attain some of the high dollar amounts of other cars. Owners continue to talk down other cars that they have no desire to own themselves. Even though I have absolutely no desire to own a 68 427 GTE, I refuse to state that someone's car is overpriced. A car is worth what a willing seller and buyer agree it is worth. This is reported to be a low mile, mostly original paint, Boss 302, Super Drag Pak equipped Eliminator. As far as the tach, there is an article from September of 1969 with a 1970 Boss 302 Eliminator with a 6K tach in the period photograph, the article states that the tach limit was reached before the engine stopped climbing in revolutions. Assembly line mistakes with tachs are well known, especially when you consider that out of all 1970 Cougars equipped with a tach (22,831) only 469 of them should have an 8K (~2%). The incorrect dash is an easy fix, and if you installed a correct hood blanket as this car should have the "hole hacked" in the hood is hidden.
Personnally I don't think that Kurt is far off of the mark in his asking price, especially as a negotiation starting point.