I know these engines are pretty unstressed in comparison to almost any other sports car (let alone semi-exotic), but the only way (personally) I would buy one with that high of miles would be if I got it cheap enough to justify doing a complete rebuild on the engine. Lots of cars run over 100k miles now, but they're not cars that are going to be (or have been) run at high RPM's a lot of the time.
I know it's not what you want to hear, but I don't see getting a great price for it. Like others have said, you would get more money by pulling off the high dollar performance parts and selling them separately. Its definitely more work, and if you have to pay someone to do it, you probably won't end up with much extra (if any) in your pocket at the end. Considering you don't have time to drive it, I assume you don't have time to do the work yourself either.
From my honest perspective, you're better off to either keep it and try to drive it as much as you can, or sell it for a good bit less than what you're wanting for it. You can list it somewhere and let it sit, and maybe the right person will come along, but don't be in a rush. The other option, which I've done once in the past, is to sell it cheap, but sell it to a good friend who you know would love it and enjoy it. You still don't have the money you wanted, but at least it went to a friend you made very happy instead of a stranger. If I'm going to lose money, at least it helps to know I made a close friend happy, instead of somebody who answered a random ad.
