After having read through "most" of this thread... if you really want a decent Defender 110, check out
www.lrx.com. Great selection.
OK, now having said that... I have a hard time fathoming why someone would want to pay that type of money for a 110. Yeah, you can get them sometimes for around $40,000 but even those need a lot of work. You can import them from the UK but unless they are sitting on a new chassis, you are looking at a ton of rust.
What I would do... buy a 109 2a for around $5000 - 6000 that is already here and LEGALLY registered. Then put $35,000 into a complete rebuild, picking the type of engine you want, etc. and viola! you have a pretty near new vehicle built the way you want down to a tee. And you have the same amount of money sunk into it that you would have into a 1993 110 that still needs work.
In fact, there is a 109 2a an hour away from me that is not together albeit it is complete, sitting on a brand new ECR coil sprung frame for $5000... Hmmmmm, I'll be back in an hour....