These machines have a series of three pumps (drive, PTO, & aux), and while the drive pump intake is filtered, the rest is not, and in particular the drive motor drain lines dump into the general hydraulic tank. So, if, as the seller indicates, that the main drive pump and motors are shot, I would expect damage to the remainder of the hydraulic systems; PTO, steering and cylinders. I don't understand why the seller says it will need a new gas engine, unless the engine runs, but is impaired in some way.
As
@MossRoad indicates, I think that the buyer might just be getting a tractor frame, diesel engine(?), and perhaps attachments.
When hydraulic pumps or motors disintegrate, debris has a tendency to go everywhere.
Even if it was purchased just for the implements, I would think it worth the while to disassemble the cylinders to inspect for debris.
It is probably just my limited mechanical skills, but I am having trouble seeing much of an upside on this one.
All the best,
Peter