My guess is he finally got it, has been reading about skyrocketing used bike prices (especially dirt bikes) and decided to take a cheeky punt at turning a quick profit. Note the usual 'testing the waters' disclaimer. You also don't put a can on if you were planning to flip from day one.
The MSRP I saw was $21,449, so $27k is pushing his luck a fair bit. My guess is this bike is not the kind that inspires overpayment, as the rarity seems to be in the suspension, which is easily upgraded, so he'll probably not get what he wants.
I'm with
@bigpoppa on this one. Buying a bike to take advantage of a market imbalance to profit off a fellow biker is a bit shady. I know it's fully within his rights, free market, worth what someone will pay, etc, but it's still a sh*tty move when folks are just wanting to get out and ride.