my Benz has 10k on the odometer and even if it was 30 years old it would not need restoration. Seems like the person who wrote the ad on Ebay cleaned the car and maybe changed the tires and called it a restoration.
I don't know, but would think that a person who owns a perfect 10,000 mile Boss 302 might take a car completely apart just to "restore" by replacing anything that isn't absolutely immaculate with NOS stuff.
Also, the original factory assembly may have not been perfect enough for that person, who would then have to "fix" things to make them "right". I'm sure a person who is detail oriented enough could find issues with a brand new car rolling off the assembly line, and especially one that was completed back in '70.