What to do, what to do...

Maybe he will have the means to trade up to a nice Enzo!

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https://www.ferrarichat.com/forum/threads/fake-enzo-at-monterey-car-week.611190/#post-146868781

 

Grant, I’m not sure if rebuilding/restoring any engine by itself for purpose of selling it is cost effective approach.
It would probably narrow the field of potential buyers significantly, as most will likely prefer rebuilding any engine to their personal expectations/extent/specifications.

For example, just yesterday I bought (from an unknown entity) a fairly rare 60+ year old partially disassembled engine which includes supposedly completely rebuilt (whatever that means ???), short block and heads.
Yet, based on provided (somewhat vague) information/photos/specs/etc and asking price, I consider it as (hopefully) a decent project engine, as I’m sure it’ll need a complete tear down, assessment and most, if not all of it redone, eventually bringing its cost up to at least 5-6 times the amount of sellers asking price for allegedly “rebuilt” engine.

In regards to OPs engine, I would just thoroughly clean, document (incl. photos) the condition of every bearing/journal/cam/crank/cylinder/piston/rod/etc + take detailed inventory (incl. photos) of every bolt/bracket/nut/screw/etc included in the package and armed with that information, offer it for sale.
And if potential buyer wishes it to be rebuild by seller or anyone else, that could easily be negotiated separately after the sale.