While you're doing this have the bike switched on and check that the revs don't vary while turning the handlebars. Normally not a problem to fix as it'll just be a trapped cable, but something that should be checked.
Is it a trusted seller as in a dealer? Do you get some sort of warranty with them?
Also check the cables around the bike. Make sure nothing's leaking anywhere (brakes, coolant, oil, etc.). As it's an older bike, and depending on the previous storage, the rubber/cables might be perished/wearing. Just another thing that's quick to check
Edit:
Just read about not being able to see it. As wazza said, tanks don't often rust. My Hornet stood for a year on an empty tank with no problems at all and wazza says he left his for 2-3 so really nothing to worry about
If it's from a trusted person and you really want/like the bike then go for it.
Are they going to deliver it? YOu could just do some checks on delivery and refuse if something is obviously wrong?
If you're unsure about anything or just want peace of mind then take it for a service. No harm really if you have the money.
Is it carbed I guess yes as it's a '01? If it stood for 2 years without any fuel stabiliser then the carbs might be blocked up and need cleaning out although I'm guessing the guy you're buying from has it started and running nicely? Really after 2 years storage I would want the seller to at least run a basic service on it.