I think the fascination with barn finds is that you could possibly end up with an old car that with some work could remain original, rather than bodywork and respray etc. In some cases an original but weathered car can fetch more money than a car with a hugely expensive over restoration. They are of course, only original once.
But people get a bit sidetracked, modern classics like these would just be better if they where used properly and well cared for.
I've seen some right sheds and the vendor seems to think that the mileage being only 45,000 from new is of some importance. The fact there is a tree growing through the boot floor doesn't seem to enter the equation. I've probably been to look at 40 'barn finds' but only three got my attention, the rest where left! If you are going to do a full restoration you would be better getting something that has done a few hundred thousand miles!
I don't think the w126 in question here is a barn find, just abandoned in a shed for long enough to get covered in carp!