I talked to the owner of this car a number of times back in March and April and nearly bought the car. I hope he's more serious about selling his car now because when i asked him why he was selling it he said "I'm not sure." I tried to probe a little more and got the impression he really wasn't that motivated to sell it.
I told him I was not too motivated to buy a 16 year old car that still had the original WP/TB as well as a check engine light that was always on. Apparently enough other prospective buyers told him the same thing so he took it to Acura of Omaha and had all that work done in mid-April. This included the replacement of an O2 sensor which fixed the check engine light issue. We never sealed the deal because after getting it fixed told me he decided he didn't want to sell it anymore. Then called me the next day and apparently after sleeping on it, decided he did want to sell it, but that because he just put $2500 into these "repairs" he wanted to raise the price of the car. I was not willing to pay more than his autotrader asking price for doing regular maintenance work which IMHO he should have done years ago.
The guys at Acura (I have my TSX serviced there regularly) said the car was in great shape and well maintained. Though the guys at Acura would do fine, I would second RBilder's comment and have the PPI done by Brezina Auto. I think he is the 3rd owner. Double-check, but if memory serves right, he did keep good, but not 100% complete, service records from the prior owners.
He first had it posted for this current price, then reposted it for $38,750, and apparently has come to his senses and come back down to his pre-"repair" price. I would certainly encourage you to take a closer look as it appears to be in great condition. The seller has a 16 year old son and I suspect adding fourth car to the family is a little much for their 3 car garage. Hopefully he's also worried about the boy sneaking a ride in dad's exotic sports car late some night as well. I know I would have when I was 16!
If he is finally ready to sell, I think you might have a good buy on your hands. Good luck and feel free to ask me if you have more questions or want me to check it out in person for you.