Seems to me it would bge a fair deal if say a labor rate was included. So the buyer could subtract that rate times the time to remove the rest of the post and clean up the top of the seatpost (with a minor paint touch-up).
Say the post removal takes 4 hours. 5 hours of metal work on the seattube, 1/2 hour painting. Say $25/hour. So:
(4 + 5 + 1/2) X $25 = $237.50. $140 - $237.50 = $97.51. For $100 (into my pocket) I'd consider it if it fit. (For maybe 10 minutes, then think, "nah!".)
Ben