Based on the SN you posted, boats.net says it's a 2006 model.
If really only 97 hours, then you could have some issues because that engine has sat around for 15 years with very little usage. It takes 150 to 200 hours to even break it in properly. This is especially and issue if that engine was run in saltwater.
Had the engine been completely drained of fuel while it sat around all that time? If not, drain out all fuel, change low pressure and high pressure fuel filters, thoroughly check all fuel lines for corrosion. (If I were in your shoes, I would plan to change out all of the fuel lines.)
Do you plan to buy the boat the engine is mounted on? If so, the fuel tank should be drained and cleaned. If there is an external fuel/water separator (which there should be) replace that filter.
Before purchase, I would make sure a good Honda tech checked it out, especially the following...
As Ian implied - confirm the hours with the Honda HDS or Dr. H system.
Compression check. All cylinders above 200 psi and the difference between the lowest and highest readings, not more than 10%. If cold engine, compression numbers could be a bit lower.
Thermostats - remove and test and look for heavy corrosion below the thermostat seats. Be sure to put in new O rings.
Mid-shaft bearing. They were prone to early failure prior to the middle of 2007.
Thoroughly check all fuel lines for corrosion.
Thoroughly inspect for oil leaks - some of the seals have likely hardened over that long time of inactivity.
Change the water pump impeller - it has likely hardened up over all that time, and will quickly fail, throwing off pieces that can easily get stuck in your internal cooling passages.
That's my top-of-mind advice.
These are excellent engines and will last a very long time if maintained properly and run often. The USCG regularly puts 6000 hours or more on these engines, but they run them almost daily and pull scheduled regularly scheduled maintenance - every 100 hours for the basic stuff.
