I recently purchased a 2003 TL from the estate of a long time family friend. Nobody wanted the car so I got it cheap.

She bought it new and it was serviced every 3000 miles at the dealership. Garaged at home and in a parking garage at her work.10 years ago shortly after retiring she was driving it and the front wheels locked up. It scared her so much she never drove again. It needed a transmission but
she decided to have it towed to her home and put in her garage. It sat for 10 years in a garage with a car cover on it. It has 80,000 miles and looks showroom new inside and out. It didn’t take much to get it started and it idles great. Front wheels obviously still locked up although I did get it to move about 50 feet before it locked up again. Its got a Check Engine Light, D5 is flashing, D4 is solid, and TCS light. It’s currently at an Acura Dealer and the Recommended repairs are:
1. Rebuilt Transmission & Rear main seal
2. Timing Belt & Water Pump
3. New Battery
4. Lower ball joints
5. Drive belts and tensioner
6. Oil change
7. brake fluid flush
8. Tires
9. (Air bag recall)
Right now the estimate is at $9400. High blue book is $5700 if I get it fixed. But I don’t know much about Acura other than these cars had trans problems. Of course the dealership says it’s worth fixing. I don’t know Acura’s well enough to decide if it’s worth fixing and I think I’m in a very unique situation here. I included a couple pictures from the day we uncovered it. I’m hoping someone here can give me some feedback.

 

There is an alternative to rebuilding the defective factory transmission; however, you don't state if this car is something you care to own, long term, or if it is just a 'flip' if you get it repaired?
Any way, the best way to breath new life reliability, in memory of your friend, into that beauty is to 'swap' a low mile 06-07 Honda Accord V6 automatic transmission (non-hybrid) for much less than a rebuilt factory unit, especially from the stealership.

 

Wow, nice looking car. Wish mine was close to that. Of course leaving a car to sit for 10 years there will be a lot of rubber and plastic that will need replaced. As Zeta said what is it that you want?
The transmission is obviously the cost.
Battery is normal, when replacing the timing belt and drive belts you would normally replace the water pump while you have everything apart. All fluids need to be changed after sitting 10 years, That includes gas if there was any in there.
Unless you can do the work yourself you won't be able to flip the car at a profit. There will probably be other items that need replaced once the car was driven for some miles.