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why the hell would it need a new top? Does he park it outside.
The manner in which the miles accrued is important.
That top issue is really odd.... I had the same convertbile top and plastic window in my 2000 Boxster at 197K miles!!! And it looked and worked great, and yes I parked it outside for over half its life.
I would look for other signs of wear..... you can change the dash binnacle and get lower mileage.