After you've just sold it so eloquently, How can anyone resist :lol:
It doesn't sound as if he's maybe not looked after it particularly well?.
Things like Power steering fluid shouldn't really go unless its leaking badly, and usually leaks more in use as its under pressure. Has it left puddles under the car ?
Hand brake might come off it you try and drive it back and forth, likely just to be stuck through irregular use.
Brake discs shouldnt be too bad, merely surface rust through lack of use, (assuming they were in reasonable shape to start with)
Again the gear linkages could be stiff due to surface rust through lack of use, or lack of lubrication if not looked after regularly.
Or could be due to clutch being stuck, again surface rust.
I'd be tempted to
A: Charge the battery up
B: Blow the tyres up
C: Give the car a good wash/polish
D: Top up the oil levels and power steering fluid