[Perfectlap]

LOL. IMS is not the only reason to check the pan. There may be other bits in there from the engine. If you can hear the IMS going, it's probably already too late to avoid a rebuild. At that point tiny fragments may have slipped into the tight passages that will later block oil flow and take down the engine. The only time to replace the IMS is when the existing IMS is 100% intact.

Buddy you are doing the right thing asking for that from the dealer. Also ask for a leak down and compression test (both). If these numbers come back no bueno, walk to the exit. If the car checks out, along with the IMS you should do the water pump if its still on the original and consider the low temp thermostat (which Porsche later adopted). While you're at it replace the coolant tank. Don't procrastinate with the cooling system on these cars, they are holding your pants up. What were the oil change intervals like as far as mileage and time? And consider upgrading to the spin-on filter, which will make your twice a year oil changes easier. I kept this practice but started going longer between oil changes using a higher quality of oil (Motul) and that was not a good idea. Or perhaps I was using a cheaper oil for too long. I now have expensive to fix lifter issues and there is no way to get the gunk/varnishing out. The oil changes are the lifter cleaning.

Check the rear tires. These are expensive. Call the tire rack or your local tire experts and ask what replacements will run for that tire and if they are discontinued.

Are the shocks original? Mine only lasted 70k miles from a lot of city driving. That's a very expensive repair if not DIY'ing.
I spent more overhauling the suspension than I did buying my autocross Miata. Use the PPI (pre purchase inspection) as bargaining chip to lower final sale price. If you plan to drive this car every day the mileage on the car you are buying is not really a selling point unless it lived most of years in a mild year-round climate.