Please ignore all this. See the next post.
I don't think it's overpriced. It's a J-code, with air, and only 59,000 miles. If no work needs to be done to it it's probably worth $30K to the right person. That said, I don't think this car will sell for that amount on eBay.
J-codes don't show up very often so it's difficult to judge their value but if I were looking for a red GT/CS optioned like this one (if it's in as good of condition as the seller states) I'd be more than willing to spend $25,000 for it. If I were the seller I woudn't sell it for less than $30,000.
There is another red GT/CS in Oregon for sale for $23,000, I think....unless it's the same car. I'll see if I can find it.