This car was seen on a couple of local rallies up to 2011 and I think the best thing the seller could do is break it for parts and then crush the car. It's a shed from all accounts, and apparently it was built from bits of sheds. Last seen (unsold) on eBay for less than is being asked here.
As someone with a reasonable understanding of quattro rally cars, I can't imagine anyone in their right mind paying this kind of money for such a sad looking machine when the same wonga buys a top twenty clubman Scooby which is only half as tired as this.