Most people don't have a car that could get high max blue book, sure most here have done mods to their vehicle but still even with those mods you can't expect to gain much in $ with those mods. Yes you can take those mods and upgrades into account but you will get nowhere near what it was worth or the cost to put it on, in fact the cost of install would be a complete wash. Plus you have to add depreciation into the mix so sometimes your upgrade is a wash. When I look at a modded vehicle I will call a diff gear change a wash since it is not a needed upgrade but will give some $ points if while changing the gears you put in some kind of locker, welded is a wash. Now in the advertised price of OBO I will add the value of the gears but will quickly discount that $ in the actual sale of the vehicle in my mind when haggling the price with a buyer. Gears in a tcase will not even enter the fray if I've upgraded them and if it were duals my price will jump, of course how long they've been in there make a big difference, I won't play the just installed game without a receipt showing a recent install. If you don't have the proof it didn't happen. I keep every receipt even sparkplugs and oil changes. For me OBO means if you can find the things I can't proove then I'll discount them or things that really didn't or are not needed for my application such as if you stuck some graphics on it, that's your personalization of the vehicle that I may not have wanted and if you are asking more for it because of that I will want it discounted. Other things like rebuilt trans, tcase, engine will help your price more than anything but not as much as you put out for it so don't expect a big increase just because you did.