Honestly, it sounds like a solid car overall. The mileage is low for the year, and if the $10K in recent work was done by Lexus, that’s a big plus. The scratches and small damage are normal for a 2010.

The two minor accidents aren’t a big deal if they didn’t affect the frame—just make sure everything checks out with a good inspection.

The price is a bit high, especially with the accidents and some wear, but it’s not crazy if the car is in good shape. Maybe try offering around $31K–32K. Even if he doesn’t lower the price, it could be worth it if you really like the car.

Just make sure the mods and tune were done right. Overall, seems like a strong option if everything checks out!