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So I guess it's probably a 120, but ok - I shouldn't rule out 130.
I must have missed something in the thread to understand how you came to that conclusion. The stamp appears to have no grill, and the ungrilled #130 is significantly cheaper than the grilled #120. Assuming unused (no gum/regum) the #120 is $3000, the #130 is $1000 (2024 specialized). Whether it is worth 5% of CV to submit a regummed reperfed stamp with perfs cutting into the design is up to you. If it were mine, I would mount it as a #130 and be happy, not bothering with a certificate.
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Why go to the trouble of creating such an off-center stamp.
Because a $140 #120P3 can have fake perfs and fake gum added to possibly fool someone that it is an $8000 OG #120 that "can be yours for just $799". An off center reperfed 'stamp' might have started out as an off center proof (uneven/narrow margins).
Most of the reperfed proofs that I have seen are poorly done - they are perfectly centered with crisp perfs and jump out as obviously fake. Creating one that is off center wouldn't set off as many alarm bells that the stamp is too good to be true, and it might even help justify the "sale" price of just $799.
I am not trying to argue that the OP stamp is a reperfed proof, after the OP's paper analysis, just answering the question.
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There is also the "reperforated" issue. How can it be "reperforated" on two sides if the perforations were all created in the first place.
True, what we call a 'reperfed proof' is a shorthand abbreviation of what the PF may call "India proof with fraudulent perforations added".
That said, a normal perforated sheet stamp with a natural straight edge that has fraudulent perforations added is still called reperforated, no?