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At work, I saw a red mint condition SC with low miles as 25k miles.. Amazing interior and exterior.. FLAW and Rare low miles Ive ever seen... BUt one problem is a dashboard has a minor crack.. DOH!!!
One just hopes that regarless of the mileage, the owner still did the maintenance on a time based schedule as rubber parts still harden and fail over time and fluids go bad. Otherwise, I'd rather have a higher mileage but well maintained car.
I would take the low mileage car any day because, while the rubber will be shot, the wear parts will all be in good condition. You can do the front seal when you replace the timing belt, etc.