A standard, genuine, unmolested and unfettled CSL in A1 condition with 40k and full service history with receipts might just scrape £60k imo.
Agree that modifications to that degree point towards track time, not an issue if the car has been maintained correctly but a concern it's claimed to never have seen the track.
The car that you're describing doesn't sound consistent with the description. I'd love to have a good look over this and compare with the numerous CSL's I've seen.
A little story- I was working at Munich's when a customer with an E46 M3 track car said he had sourced a freshly built CSL engine with bespoke ecu. Wanted big money.
I said I'd phone the owner of said engine and discuss it with him to see if it was worth buying. As soon as the guy answered the phone I recognised his voice. He clocked my voice too (I worked for his race team), and after some coaxing on my part he admitted it was the same engine we'd run in the Britcar 24hr at Silverstone a month earlier
Some people will say anything for a quick buck