Here is a summary of my three alternatives for a base to build up (bumpers, new winch, decent lift kit, new tires and wheels)
2006 TJ Rubicon, 85k miles, Nth Degree long arm lift, winch, wilderness rack, bead lock wheels, belt driven air compressor, heat exchange trail shower kit, 33x12.5 tires (need replaced soon), 4 speed automatic, no oil drips, red paint, soft top - $15k asking. Notes: don't want the bead locks, air compressor, or trail shower, all to be removed.
2003 TJ Sport, 80k miles, generic lift kit, 33x12.5 tires (good shape), dripping oil from rear main seal. clean/straight body, 3 speed automatic, yellow paint, soft top - $11k asking. Notes: Clean, low mileage, less $$$, not a lot to be removed prior to upgrading, needs rear main seal, and valve cover gasket replaced.
2001 TJ X, 208,000 miles, generic lift, 33" tires, interior clean, body looks clean and straight, dripping oil from rear main seal, 4 speed automatic, black paint, newer soft top, - $9k asking. Notes: Clean, a bit sun faded, needs rear main seal replaced.