Chris, I'm sure the owner of said car had put in passion, time, money and effort in building the aforementioned car. This is a 2002 forum so we've all passionately restored or currently restoring 2002s and relay here. Sadly time is not calculated when setting market value (not build value) for a car and build cost was never a subject here. Most of us average viewers were commenting on market value.
Yes I have built a better car and my comment was in relation to its ROI and not its color or design taste (but seriously, who has hot dogs with ketchup?). Many members here own better cars. But that doesn't mean this car wasn't good enough. In fact this car was outstanding. We all love to see our assets increase in value who doesn't. But if you pay $125k for a car that has an average market value of less than what its cost (again, it doesn't necessarily mean that it cost less to build it), how do you plan on insuring it when your insurance company value it at $60k? You would end up paying additional insurance premium to keep it at agreed value. That's only one of the reasons most other buyers wont go for $125k BMW 2002. And consequently that would effect its market value.
Most of us here have a fair estimated knowledge of how much everything cost. We've gone through restoration or track car modifications so rest assured we know what it cost to build a car like the one sold for $125k. There is absolutely no debate on how much effort is dedicated in restoring a classic car, I have personally opted to replace every single bolt, nut and screw or have every possible part plated, plastic & rubber material reordered, every wire replaced and renewed and so on. But I think (and that's my personal opinion, not a debate) the true value of a restored "classic" car comes from its originality, its history that could be traced back, its original factory features and how many of the specific model were produced and most importantly, from its market demand and supply availability. So for example, if you live in a country that is near impossible to find a newly restored 2002 and everyone wants one, you could expect to pay a hefty price but if there are plenty of restored 2002s available for sale and not many buyers in the market, the 2002 with s14 engine wont be getting enough market value just because it has s14 engine, even though it should.
Speaking of this car, and as far as I can see or read, same or similar suspension, brakes, interior, body, lights, exhaust system, diff, wheels radiator and most other mentioned bits are commonly used by faq members. The S14 engine and CR Getrags are also used by many members here. We are all very familiar with this kind of build.
P.S. Welcome to the forum