Whoever commissioned this replica must be a true enthusiast of the brand, at least judging by the care with which it was made (and certainly by how much it was spent).
595 Abarth engine derived from original conversion kit, vintage bucket seats, Bilstein suspensions (17-inch inverted-eye leaf springs, shock absorbers), Fergat rims, electronic ignition with Magneti Marelli alternator, original vintage fog lights with blue tip, steering wheel in Nardi Junior wood, gearbox with preselectors, 5-note horns, 28 Weber downdraft carburetor, Abarth tachometer, semi slick tires, original livery with metal Abarth-derived Fiat 500 lettering, OMP racing pedals: this is the business card of this example built on the basis of a Fiat 500 N (already quite rare in itself).
We are in fact quite sure that making such a replica cannot cost less than what the seller is currently asking, if we consider the restoration work and the time it takes to find all the correct parts. By the way, the original engine of the car is available. Find it for sale at €39,500 (today $44,500) here in Grumello, Italy.