Neil, all I can do is work backwards. I have a 4″ Garrett, drawn up by the same guy that did the 4″ Foster, and the boilers are virtually the same. I retubed my Garrett for the first time in 2010, and how i did it was written up and published in the ME. I had to retube it again in 2022, and did it in a different way, which I again wrote up for the ME, but this is unpublished at the time of writing. In 2022 it took me 25 hours to remove the old tubes and retube the Garrett. The tubes cost around £250. It took about 20 hours to make some small mods, prepare the engine for its testing, and to test it.
If the Foster is in otherwise good condition, I would estimate it could sell retubed and tested, for around £14,000.
I am aware that it is possible to get an engine retubed professionally for around £1,200, this was a year or so ago. this does not include any testing other than to check the tubes are seated OK.
How much to offer for it? 45 hours at £30 an hour, £1,350, plus tubes, now say £350, total £1,700? allowing a fair bit of wriggle room, maybe £8,000?. I would however imagine that the lady in question may well have difficulty in getting an offer as much as this in the open market. Hope this helps,
Chris Gunn