"It would be interesting to get an assessment of the boats condition from an experienced restoration person."
I am sure that would be expensive.
You can get a lot of advice here, from members that have done it all, and its free!
I'd check the floor for soft spots. Very common, then check the transom. Pull the seats and have them reupholstered unless you are good at sewing. Old covers can be used as templates. If floor is good, replace carpet. I'd replace those exhaust manifolds too. If they rusted through on the outside, to me, they'd be questionable on the inside.
The gel could possibly be touched up/repaired in places, but I would try some polishing compound first and if it isn't doing the job, wet sand. Ideally, you'd want to get it back to as close to the original color before gel coat repair. Very expensive to have it all redone.