There may be other contenders but this one I think is unbeatable. http://www.ebay.com/itm/1897-BRITIS...923?pt=LH_DefaultDomain_0&hash=item2ebaf564d3 Take a power sander to a worn out common date penny and it becomes a MS60 VERY RARE coin. He has other such gems. A pair of RARE Churchill crowns - MS65!!!! If it wasn't for all the scratches and wear they would be rating a MS71 for sure. http://www.ebay.com/itm/2-COIN-SET-...212?pt=LH_DefaultDomain_0&hash=item2ebaf5620c
Maybe us Yanks should consider adopting the British grading scale. It seems to be more realistic than our own.
If you want a real shock (laugh?) do an Ebay search on just US coins, with a dollar range of 100,000 to 1,000,000, and you'll see some outlandish things. This is just one of many: http://www.ebay.com/itm/1913-Lincoln-one-cent-penny-/270888982746?pt=Coins_US_Individual&hash=item3f123dd8da#ht_500wt_1165