The math doesn't seem to work for me either, unless the non-#s Hemi covers the costs of finishing the car, and the buyer wants a Hemi RR in that spec.
$110K is pretty strong money for a Hemi/auto RR in general terms; though if that mileage is true, and the car can be returned to near-perfect, that price would be pretty good, I think.
I see a cheap trunk floor, and wonder if other drag-racing mods are still there or not quite perfectly repaired.