I bought my '07 Sport Trac Limited with 23,000 certified miles. The driver's side interior trim had some minor wear, and I've found some major drivetrain wear that ~$2000 of preventive maintenance will make as good as new. Since the factory warranty is still valid, I might not have to pay that out of pocket.
I'm one of those people who owns lots of cars, and as a result, I have cars with really low mileage for their age. That can make a great deal as long as the owner religiously did preventive maintenance specifically for little-used cars. Most don't.
My advice is to get an engine oil sample for testing, and see what comes back. Trust me, there are many experts in making an old car look a whole lot better than the costly parts are worth. Look for signs of excessive wear in the engine, drivetrain, chassis and electrical system. It might seem counter-intuitive in the auto world, but spending a few hundred bucks having a trusted mechanic go over a prospective five-figure buy is a pretty standard practice everywhere else.