To find such a low mileage, perfect condition diesel nowadays is possibly unique, so deep down you probably know already what you want to do.
I never get too worried about replacing age related items, after all, a new set of tyres can be fitted in a tyre shop in about an hour - with absolutely no effort from you, and you then have the benefit of nice new rubber for many years to come. You could buy a worn out 150k Fiesta and it'll need the same...
Equally, there may be other odds & ends to replace, but at that mileage I can't see it being excessive and you'll be left with possibly one of, if not the, lowest mileage diesels still in existence.
Yes, you could spend your money elsewhere on something half it's age, but we all know how incredibly complicated and expensive more modern cars are, with ridiculous electronic/electric systems that end up being the very reason the car gets scrapped far too early, whereas everything you could possibly want to know about 75's is documented here and nothing is truly expensive on these cars.
So my opinion would be to check the bodywork over very carefully for any previous repairs (always nice to know), drive it and make sure everything is as it should be, check service history, keys, tools, spare, etc etc. and then have a chat about price (if it needs a set of tyres, etc.)
Good luck !
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