I always assume I'm going to be replacing the steering components & doing an alignment anyway, so unless they've royally f'd up the geometry, I don't sweat that too much. You will need to replace those front tires though.
For me, it looks quite clean & well taken care of. I would go over it with a fine toothed comb for rust, and I would listen to that motor. High mileage is pretty much just the cost of doing business when you're shopping TJs. But even dropping in a replacement engine doesn't to be a huge expense. I also assume I'm going to be wrenching on it regardless so I'm less concerned with the mechanical stuff, I just factor it into the final price. IDK what your experience level is, but you should assume it will require somewhat frequent TLC. If you can't do it yourself, find a friend or find a savings acct.
I do wonder why the seller has only had it a few months and wants to sell it right as it's getting into prime naked weather.