As above, you can't put a 1KZ head on an L series motor. I'd second that it would most likely be a 3L head on the 2L-TE, which seems to be "the fix" to the poorly designed 2L-TE head.

I wouldn't bother buying the diesel if you want it for anything other than just the novelty of having a diesel. They're not the greatest motors.

The KM's are most likely incorrect, as I believe Japan has no rules regarding rolling back odometers etc.

If you do really want to buy it, factor in the cost of replacing the head.

And if you do buy it, check the condition of the entire cooling system. Flush the block and replace the coolant with Toyota Green (I think) and make sure the viscous fan hub is locking in properly.

Heat is the biggest enemy of these motors. I've replaced a head on my 1KZ-TE and that wasn't cheap. I'd hate to think how much it would cost you in the US.

If you've got any questions on what to look for etc. head over to the Toyota Surf Forum. There's a wealth of knowledge on all things Surf over there.

Edit: Sorry, didn't realise the 1KZ/3L head thing was a different post. All above still applies.

sneaky: there is a 3L motor (2.8 diesel) and the 1KZ-TE motor (3.0 turbo diesel). There are completely different motors and the 1KZ head would not fit a 2L-TE, so it would be a 3L (2.8) head. Google them, they look quite different.