I have to say it's the 1st one even though it's not BPU like the second.
Gram light wheels are nice and tasteful, and expensive. I really don't like the bodykit combo on the second, the side skirts don't match the rest of it. Like others have said, the wheels on the second are also pretty poor. The 1st one also has the bigger brake option (a good selling point IMHO). I see the second one has leather, but this is a cheaper thing to get done later than buying the bigger brakes.
Have a look at both of them, and see first hand which one appears to have been cared for more. Two things on the first that stand out is the cheap induction kit is right next to the turbos, so it'll be suffering serious heat soak I'd imagine, it needs to be brought forward so it's behind the headlamp area. The car also seems to still be fitted with the odd front radiator fan which goes disgustingly rotten, use this as a haggling tool to bring the price down a bit, then get the car home and rip it off, 99% of supras I've seen never have that fan fitted, so it's not important, just looks gash