I recently picked up a L322 with 99,000 miles. Super excited!!! Clean body but a number of repairs that need to be done.
Which ones would you do first?
I have $2,000 budgeted per year for repairs (hopefully will be able to do some of it myself) I am not a mechanic but am pretty handy and watch you tube videos kinda guy

The following are all from a pre-purchase inspection (not from a LR dealership... the 2 dealerships were booked out a month just on pre purchase inspections):

Driver's side heated seat not working - $1,500
Possible AC leak - a/c compressor clutch rotor, freon, ac compressor $1,339
Driver's side rear shock leaking - replace both rear shocks $654
Driver's side outer CV boot cracked/leaking grease $508
Driver's side rear tail lamp seal broken (water inside lens) $500 for new assembly
Serpentine drive belt cracking - $434
Vacuum tube/hose to brake booster is cut (no faults, brakes feel fine) $250


Recommended:
Spark plugs 8 - $363
Fuel induction - $121
Coolant flush - $117
Brake fluid - $121

Things I noticed (also really annoying)
a) Tilt wheel motor does not shut off after reaching its set point. Sometimes I go to my car in the morning and I still hear the tilt motor running from the night before. To stop motor I move the tilt wheel level either up or down.
b) Constant low level noise coming from top center vent or center cluster IP (so I assume it is something running from the engine compartment). This low level noise is constant, does not change with engine rev, is apparent even with vehicle off.
c) At highway speeds wind noise coming from passenger back seat door

 

Driver's side heat is an somewhat easy fix. I literally just fixed mine recently. There is some plastic duct work on the back of the driver's seat that cracks and throws a fault not letting the heaters work properly. It's easier to just take the whole seat out and do the repair than trying to do it inside the vehicle. I don't have a step by step guide, just search trust me it's been done before. I'll try and attach a workshop manual for 2007-2010 RR if not once again google it. Good luck!