If you are buying the bike because it is an original SP and you are thinking about restoring it, forget it. I'm sure you can buy one in much better condition for the same price if you waited. It's not like it's a rare NR750 or something. I'm sure if you were offerring that type of cash + the amount it would cost you to restore it, there might be 1 or 2 people that might sell their MC28 to you.
I was desperately looking for one myself. I found one in excellent condition but after doing some snooping around it was actually a MC28SE. I checked the paint code in the subframe and it just didn't check out. However, in the end I bought it because it had all the SP parts: Magteks, front suspension and original SP bodywork. The other reason I purchased it was I modified it: jHa pipes, Ohlins suspension, RVF front end, etc... Now, I think you'll find once you buy an MC28 you'll want to modify it because there are so many trick parts available. You wouldn't want to do that to a SP would you? But then again, you're missing one of the best things about owning one and that's customizing it. My 2 cents.
Oh, btw, there is a collector in HK that has an original Rothman's SP he might sell for $7500USD. Immaculate condition and under 10000km. So they are out there.