The 3.5cm lens looks like the F2.5 version, which is a great performer. The 3.5cm F3.5 is not as good.
Roughly: The Nikon S with 5cm F1.4 "Japan" lens goes for $400~$500, the 3.5cm F2.5 goes for $200~$300. The Finder for about $100~$175. Cameras with boxes go for more.
The Nikon S has a "Squinty" finder, similar to the Screwount Leica and older Contax RF's. The Nikon S is well-made camera, but you need to check the shutter curtains before and after winding, look for wrinkles and pinholes.
The set of Walz filters are quite nice, probably around $40 or $50. Walz coated their filters early on. Their vented hoods are the best.
To get the best price: shoot a roll of film with the camera, use both lenses. Shine a flashlight through the lenses and take pictures, show they are clean. I used to "pose" the pictures taken with the vintage camera, proof that it has been tested.
Sell here, or on rangefinderforum.com. There is a Nikon RF subforum there.