Initially, Nissan intended to refurbish 200 240Z's and sell them through 10 specific dealers. Actual completed number was 40 cars befor the project was scrapped. Nissan purchased a ton of the parts on the open market, which lead to a shortage of parts for the rest of us.
"After the Z's were selected from across the country (many came from Arizona and areas similar due to the more rust free condition) they are fully disassembled, then each part is inspected and inventoried. The unibody is inspected, repaired if necessary and then dipped and painted. From there any parts needing replaced are ordered (yes they have access to parts we don't). Everything is kept as original with the exception of tires, (hard to find the original size) and a few other suspension parts (bushings, struts). The other difference is a small sticker on the quarter window and an emblem on the center console designating it as an official Nissan refurbished Z."
Original sticker in 1970 for a 240Z was $3500. Factory refurbish was $25k. One refurbished sold at auction for ~$34k at Montery Auction.
On a side note: for you "old timers" and readers of Sports Illustrated from many, many years past, there was an ad for an Orange 240Z shown on the beach. The following is that actual car used in teh photo shoot all those years ago. In the final shot, you can see the old Sports Illustrated open to the 2-page ad. I took this at our Midwest Z Heritage Show Indy Z hosted in Brown County in 2007. Sorry, the car was in shadows at the time and I was way too busy working to go back for more.