I bought a low mile 93' viper last year and here is what i looked for and had to get done and I ran into zero problems so far on it.
1) Head Gasket - they were paper gaskets and need to be upgrade to MLS sets (the kit is about $700 and you are looking at $800-1000 in labor). It will have a coolant smell or you will see sweating or signs of it below heads. Its a matter of when it fails because they all do. Especially if you have shorter drives with multiple heat up and cool downs.
2) Make sure maintenance things have been done, like keeping things lubed and greased. My car needed this done as well as multiple hoses needing to be replaced for drying out or cracking. This was the biggest thing I had to deal with.
3) Fuel system cleaned, spark plugs, check the wires but they seem to be pretty solid overall in longevity.
4) The dreaded frame rail recall, these were labeled incorrectly from factory so they got installed backwards and makes it a pain to almost impossible to get the oil filter out.
5) The tires, i had to wait to get a set, i bought the last rear ones a few months ago from California. They might have just got more made at this point. Most owners with low mile cars always have the original tires on for some reason.
6) If you are getting the Gen 1 and it does not have the soft top or side windows included those parts are hard tocfind or will cost you quite a bit. Same with the hardtop or aftermarket side windows. So spend the little extra if it has those vs not because you will regret it later.
7) The cars are pretty bullet proof overall, but do you standard checks -horn, turn signals, lights, high beams, your typical stuff to make sure everything is functioning as it should.
Thats all I can think of at the moment, but the hoses are your biggest ones. I would thoroughly check those to make sure one of them doesn't gail on your drive home. The original owner spent a couple thousand to replace majority of hoses and service the fuel system. I had to replace the remaining hoses, so be ready.