We don't really discuss values here, but in general terms...yes, there is a demand for low SN rifles. And, if you consider the average going price of any run-of-the-mill SP1, this isn't much higher than that...
So let's say there's a worst-case scenario here...say it's the 3 digit lower, but everything else has been replaced with newer (less collectible) parts. For the price, you'd still be getting a working SP1 including the 3-digit number––so I'd start looking at condition. If the rifle is in good condition, you would be at least buying a good "shooter" that happens to have a 3-digit receiver.
Having that lower would give you the option of restoring the rifle to its original condition. You could start shopping for any early parts that might be missing.
If you get really lucky and the whole rifle is original...cool!
If you get a little lucky and only a few parts have been replaced...still cool!
And if you get the worst case scenario and it's all new except the lower...still not too bad!
Maybe I'm rambling...so here's my simple advice: if it's in good condition, I'd grab it––even if it's not 100% correct. They are not making any more 3-digit lowers.