Appears to be fully recapped and has a full compliment of tubes (looks like mostly vintage tubes as well). Even with pricey shipping from Canada it's hard to argue with <$300 shipped!
https://www.ebay.com/itm/EICO-ST-40-INTEGRATED-TUBE-2-CHANNELS-AMPLIFIER-AMP-AS-IS/284123874185?
https://www.ebay.com/itm/EICO-ST-40-INTEGRATED-TUBE-2-CHANNELS-AMPLIFIER-AMP-AS-IS/284123874185?