Since you mentioned County, I'm assuming that he's looking at older vehicles.
IMO once you're talking that sort of age the actual K's become a bit irrelevant. Most have had some sort of rebuild/replacement/upgrade work, and if they haven't they're probably due for it.
A well maintained vehicle at 500k's that's had a bit of work done may well be a better vehicle than a virgin one at 300k's that's only had the minimum oil changes and not much more.
Throw in a few high-cost accessories/upgrades such as bull bars, dual batteries, lockers, winch or new tyres and the decision gets less clear.
At 400k's the Isuzu engine should still be quite happy. My daughter bought her Isuzu County at over 500k's and the engine still starts instantly and runs perfectly.
In comparison, 400k's on a 300tdi is starting to get up there IMO (most don't make it that far in one piece), and I'd be planning on some engine work unless it had already had a freshen up.
Good luck!
Steve
1985 County - Isuzu 4bd1 with HX30W turbo, LT95, 255/85-16 KM2's
1988 120 with rust and potential
1999 300tdi 130 single cab - "stock as bro"
2003 D2a Td5 - the boss's daily drive
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