Mac,
I agree with the others. Prices for 'beautifully restored' can be all over the place. I would imagine, many here have put more time and money into their Willys than they think it is actually worth on the open market. At least right now.
One suggestion that might help: A professional witness. If you know or have access to a very skilled, certified mechanic, he/she could varify the actual steps required to do an overall drive train restoration, and what it might cost for this type of service on a Willys.
He couldn't speak on yours directly, as you have done your own repairs to your "beautifully restored" Jeep. But the direct comparison to what he suggests vs what you have documented and had to re-do, may be quite powerful in the Judges eyes.
Just a thought.
Tim