I would ask the question, "what did you buy it for and what do you expect to sell it for?" Without answering that question, if you don't want to, what is the delta you are expecting, eg; the gain on the sale?
And without answering that, if you don't want to, consider the following equation:
Near-mint + untouched original + still working (even if noisy) >> [is worth a lot more than] recapped. In my opinion.
If you are selling this on ebay (probably the best bet as you will be able to paint a nice picture and show it to the max audience) and yet you'll also be able to say that "anyone who knows" knows this will require caps upon landing. And thus absolve yourself of the responsibility of supplying a perfect amp. "as-is" means the buyer is willing to accept certain, LIMITED faults.
Anyone who is in the market for a neat old tube amp knows it needs recapping, and while it is easy and cheap for you or me or anyone here, IMO what you want is to find a bidder who does not understand that having a bench tech do the work at a music store is a $100 job....but doesn't care. They know, maybe it needs new tubes. Maybe that's a new 6V6 @ $15 for them, maybe they have a 6V6 sitting around so it's "free".
I would sell it "as is". "As-is" is not necessarily a negative...some guys will think "Oh cool, I can have my tech look at it" and derive some value not simply from the amp and the pile of parts, but by the imagined blessing imposed by his/her tech.
Others may and possibly will have a different opinion. The LOWER you sell it for, the LESS ebay will take as their cut. Do not forget they take just shy of 15% of your sale...including your freight!