I was going to guess MS 68 not FS ....FS is close but seems like they were lenient on a higher value coin (which is not what one would normally expect).
I think the coin shows exceptional luster, the contact marks that we see are just a light graze on the surfaces. I would say that these are better seen in hand. Did I say that the luster is incredible. I almost said 67.
Also, personally, I don’t know about that five Full step Thing. I’m not a Nickel expert, but it looks mushy to me if I was going to spend the 12 grand on this thing is going to end up closing out I would want clearer steps. Otherwise I feel like I would just be buying plastic.
MS68FS? I see too much contact for an MS68. What is that square area on the bottom right of the steps where the steps should be. I totally disagree. Best I would go with the PCGS images is MS67.
Late to the party, but I would have guessed MS67 FS. Differentiating the 67+ and 68s from the 67s is tough because it usually is related to luster, toning, and eye appeal rather than surface preservation, which is much more difficult to discern from photographs. My guess is that if PCGS graded this MS68FS, when you see it in hand, the immediate reaction is usually "HOLY COW!"