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In Belgium (which is right next to the Netherlands), it's quite common for dealerships to register inventory cars in order to meet sales goals. And the warranty is effective from the day they do. It's often a good way to score a nice deal.
As for OP, I'd specifically look for cosmetic damage inherent to a showroom car: paint damage around the entry & egress points, wear marks on the seats, damaged interior trim, etc.
It's only a 3yo car, so tires / belts / etc. should not be too bad, although I would pay special attention to tire deformation during the test drive (car shaking / bearing-like noise). If the car sat for longer periods without moving at all, they may need changing.
But with all that said, it should be good to go after a small maintenance.
Just curious, how much are they asking for it?
EDIT : just saw your post... a new 86 had a 24-25 000 USD registration tax in France until not so long ago. They reduced it to about 10k with the new, more realistic fuel economy testing process.
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