If that's the actual offer, you're getting a steal on that drum. It is somewhat normal practice to tape the guts to the bottom head for a very tight snare sound. Not to mention, the bottom head is easily replaceable as was noted by SFZ.
Good find, you should be well advised to grab this if you want it and can afford to get it.
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Scott Smith
Baltimore's Marching Ravens 2003-04, 08-12(Snare)