As someone who spent some time in the car business there is one thing that almost all successful car dealers have in common and that is not getting emotional about any car and I certaily think that this is the dynamic in play here.
There are very few people on this forum that are not at least somewhat passionate about NSX's. This is most likely not the case with this dealer. He probably took this car in on trade for a newer and/or lower mileage specialty car and now just needs to get out with a profit, but most dealers don't buy 100K mile cars with resale profit in mind. The profit associated with this car was made on the back end of the previous transaction.
I took a quick look at the previous sales on ebay from this seller. 2 common themes here; 1. Happy previous customers or at least no previous negative feedback. 2. Most of the sales have been right around Kelly Blue Book Trade-in value. this makes the buy it now price currently listed a little above this level so this car can probably be bought for around $28,500. My guess is that this dealer probably paid between $25 - 26K on trade (Net), which is certaily what the dealer felt was fair, ewven if he had to tell the buyer that he was getting more it was all about making the deal on the other car.
All that being said anything this dealer gets above ~$27,500 is probably the profit margin on this car.
The good news is that the seller has quite a bit of feedback on ebay, he is in the car business, and all the sales have been automobiles. While Florida is in many cases a place to "Clean Titles", this would probably be a car to do more research on and will more than likely check out clean so it might just make a great "Fun" car for someone who wanted get into the NSX scene for the first time.
If you take a hard look at this car you are probably make a ~$10K decision versus a comparable low mileage example. As long as there are no gotchas such as previous substantial damage and/or salvage title this is probably a good deal at $30K or below.
Just my .02
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97 NSX-T Black/Tan
00 Mercedes 430CLK (Cab)
93 Cadillac Allante (Northstar) - For Sale
98 GMC Sierra
00 HD Dyna WideGlide
83 Cessna 303 (Crusader)