Personally, I would never pre-emptively replace a cylinder head gasket. There is no evidence that this helps. While I recognise that my head gasket record on our MGFs is fairly unusual (I have never had none fail - my MGF is on 114k miles now), there is no hard and fast rule on when a gasket will fail. Or not.
Other than that, I completely 100% agree with Nodge: be cognisant of the risk of head gasket failure and look for evidence that might suggest that it has been done. Clues may be missing heat shields or screws in the cam cover. Or screws/ manifold studs that have been replaced with odd or incorrect fixings. Perhaps even seepage of a liquid sealant. Check the condition of the coolant and oil. If they are super fresh, perhaps this is a well serviced car (great), or a car that has been spruced up for sale, masking big problems underneath (bad).
Just go over the car with a fine tooth coombe. If something makes you feel uneasy, and you are not looking for a project (that is priced accordingly), walk away.
PS the viscous coupling unit (VCU) is something to have a good read about. The easiest test to do on your test drive is to reverse with some steering lock applied. Do a three point turn. If when reversing and turning the car wants to come to a halt - as if the brakes have been applied - then it is likely that the VCU has reached the end of its serviceable life, and will need replacing. Given that the cost of these are not earth shattering, I would figure that into your negotiations. But if there are signs of VCU end-of-life,
and there are also transmission clonks - be afraid of serious transmission-related bills around the corner. If you don't replace the VCU in a timely fashion, the independent reduction drive (IRD - sends drive from the gearbox to the rear axles) and the rear differential are both vulnerable and can fail in expensive fashion.
Hope this helps! Good luck!
