What kind of GN are you currently in the market for? Because these days, it's getting harder and harder to find one unmodded/all original. While the prices of all GNs, regardless of condition have been growing exponentially over the last 2 years, you have to ask yourself what your plans or ultimate goal for your GN will be and what kind of usage do you plan on getting out of it.
I feel like that price is just a bit on the high side for one that has basic mods, several of which you still have overlooked. You need to take another look at everything going on in that engine compartment other than just the turbo. Also, did you notice the air dam or speedo overlay? Gotta make you wonder how someone would do that and not wanna drive(more like pound on) it. Based on that, I would take a good, hard look into the mileage claim.
Now, the bumper fillers believe it or not, is what you'd actually want to see. The qualty of materials 30 years ago was not what it is today. Hazing/discoloration is a good clue into originality, general care/storage, and the fact it likely hasn't been involved in an impact or collision. Since you literally have to do nothing to have the original bumper fillers deteriorate and crumple.
In my opinion, if that GN was "all original" and the mileage truly reflected, then yeah I could see it going for what the dealer is asking. But it's not. With the right parts, I guess it could possibly be put back to or very close to original? But that's going to take time hunting the parts and more money. I feel like depending on the condition in person and how it runs/drives, top of the mark, all in for me would be $28k. But only if the car was up to snuff. Even then, I'd still aim for $23k-ish.
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