I have a rule with ultima motors.
If it runs, change the oil and sell it quick smart.
If it does not run, pull it off throw it in the scrap pile and put a different motor on it. Power torque off a rusty base for the win, makes it twice the mower the ultima ever will be.
Being a dealer, you would be able to get a new 450 briggs and fit that for the owner. Probably less than the cost of fixing the Ultima.
If its on a steel base i would suggest the owner buy a new mower. Well depending on its condition.