One would hope that he removed and stored the front splitter while still in new condition, and he is including it with the car like the original muffler. If not, that's over $1K to replace. I have seen others remove them before they get messed up and go with the earlier, more damage resistant splitter.
It looks like he took off the Bilstein shocks too. Those look like Spax in the rear.
I don't see the seat tear. I think it's just reflection that looks like foam.
From his statements:
"I am a lawyer who has represented car dealerships, so I will not play any games with "low ballers" or "tire kickers". I have chosen to sell this car on my own accord, as I have formed a bond with it, and would like to meet and greet the new owner."
I could see him setting the reserver at $2,349,203,303.92.
If so, it could be one of those situations where it sits on the market for a long time before he's serious about selling. Especially since it is not car buying season for another 3-4 months.
I'm not a fan of Esprits that lived in winter wonderland states. Either they were driven in that horrible salt, or they sat for months without being driven. So I would take off for that.