Waterline on the trans hump?Looks like it was in that flood Texas had a month or 2 ago?
Taking stock of what I do see: roof (and therefore floors) are junk. Drivers door rotted near fender. It's been repainted already, more bondo surely awaits. Rust stain dripping from behind taillight.
Dash pad looks ok, but glovebox is rusty and carpet is done. Any exposed or plated metal (steering wheel, shifter stalk, etc) are visibly rust covered.
In past experience that usually means the dash skeleton is rusty and the seat tracks if not frames may have rust issues, inner fenders usually rusted under wheelwell plastic, and probably has at least pitting under hood fabric and trunk lid lip if not worse.
It's probably a parts car at this point. I'd suggest loaded header panel, plastic trim, passenger wheelwell, 5pc rear spoiler, 8.5 rear with driveshaft are the most valuable pieces there. Electronics are suspect due to the amount of water thats been through that dash and interior, but someone may take a shot at the speedo and climate control (note, climate box has additional relays that can be removed and rested as well.) Console is broken, and bases are more in need than top halves. Hydroboost, if there, isn't particularly desirable.
As for the rest of the metal, it probably has rust/bondo which makes it lack value. Someone would probably buy the hood with some rust just to put on a n/a regal, but it'd bring a lower price.
Hopefully he didn't pay too much for it and can come out ahead. You may get someone with more time than good sense who wants to body swap it, but, it's a hot air 1985 so those folks are fairly few and far between
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