It's more the health of the engine rather than resale
If you aren't worried about resale but health wise 26K is pushing it - mine had a good bit of that between oil changes and see above about the state of sensors, etc. (not so much down to oil but generally how the engine handles that long between services) a well made diesel engine will take quite a bit of punishment and probably easily do 2-3x the recommended between oil changes at a push without serious damage but still.
Not sure what damage it could do, years ago most people never serviced their cars on time or with accordance to the manufacturers recommendations because it cost too much but with modern engines I'm not prepared to risk it.
Is it priced lower than other examples that have been cared for as recommended?
Some of my cousins for instance have taken on family cars when they are already at around 150K miles - ran them into the ground until the vehicle generally needs to be scrapped without bothering with such things as oil changes hah - putting a lot more than 26K miles on them fine until the vehicle was generally falling apart - obviously not a recommendation for how to treat a vehicle normally.
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