If you look at the KHB site, all parts with a "C" are current, and could theoretically be purchased new. That enlarger has quite a few "C" parts.
Seals are just foam rubber, should be no problem to replace if bad.
Make sure the power supply works and the knobs move the filters in and out (check for the color change of the light).
Bonuses would be if it had both 35mm and 6x7 mixing boxes, extra carriers and lenses and lensboards, but these items can be found on US ebay frequently (its a USA-made enlarger so many parts are available on this side of the border).
If it is like new and cheap, and the light works, just grab it and pick up a good lens and negative carriers from e-bay. When did you look for 105 lenses? There are 21 listings for 105mm enlarging lenses on USA ebay today.