Good evening Beammeup and Jack
I didn't end up doing anything about it as it was not a big issue to me. I conferred with the chap who does my blade sharpening and set as he is knowledgeable about cylinder mowers, his comment was the same as Jack's about having to diagnose the cause but was reasonably sure the rear roller would have to come out and be dismantled. His other other comment was how much time is the mower going to be used in reverse ? it's not going to effect it's mowing performance and being a 20 inch you would be using it on a larger area not requiring it to be stopped and pulled backwards to get around tight corners and you can tilt up on the front roller if required but they are pretty heavy. It's mainly maneuvering in the shed but if you can walk it in and face it forward then you don't have to pull it backwards at all.
It sounds like your mower has been sitting for a fair period of time which will always contribute to things becoming stuck, the fuel tank issue shouldn't be an issue to sort out unless rusted through.
Lastly but importantly, I applaud you for doing the right thing and picking up the mower as agreed after you made the offer sight unseen. I've done this on many occasions and it's a case of sometimes it works out well and others not so good.
Cheers
wce