What does your friend have planned for the car? Is it going to be driven or just for display (trailer queen)? If he plans on driving it, be prepared to spend time and money on going through everything. According to the registry, it has only had a few miles put on it since being restored in 2009. My car has a similar story, and I am still working out bugs a year later. I have had to address flat spotted tires, carb and fuel system problems, cooling problems, power steering problems, brake booster, and the rear main seal is now leaking. My point is, many cars done to concours standards never have drivability issues addressed and sitting for years causes other problems.
The price is pretty steep for a GT350, so you want everything to be checked for correctness. For that price it should be a numbers matching drivetrain. The VIN is stamped on the block behind the intake manifold. That can be faked, so also look at casting date codes as a second way to be sure. Sadly, I found out the hard way.
I can see a few things that are not correct, but most are easily corrected. I am no expert, so there may be others. The two biggest (most costly) things I see are the wheels should be steel with hubcaps and it is missing the smog equipment. Almost all 68 Shelbys came with hubcaps and though the 10 spokes are an attractive addition, if you wanted to back to hubcaps it would cost around $4000+ just for wheels and restored hubcaps. Hopefully, the car comes with a set. All 68 350s with factory 4 speed had the smog set-up. That could cost another $2000 if it isn't included with the car. I would think if the smog system was included, it would be on the car since it is not a driver.
You should definitely have someone qualified inspect the car. You can learn a lot about 68 Shelbys here: http://www.thecoralsnake.com