It has popped up for sale 3 or 4 times now over the last few years, I remember in 2014 it was selling for under 10k.

 

It would make a neat rolling advertisement for a small business. If he spent the money for a Dellow kit why did he stick with a type 12 box?

 

Owner has to be kidding themselves on the price.
As for the Dellow kit, the first kits for these were just a bell housing that mates to a Chev or Holden engine and then to the BW box.
Not sure if these bellhousings are compatable with later GM type boxes.