I will give you my .02 worth on these questions.
Price - This is always everyone's first question when looking at buying a new Epic. If you know you want the SX, then you may not get quite the deal you could on maybe an X22 or even S22. Unlike many other manufacturers there just aren't that many out there. I have seen 01's for sale from the mid to high 20's to boats in the low 30's. I would suggest you search the forums to see what people have asked for their boats and go from there. This is definitely a buyers best time to find a good deal on a boat (end of the season) and you should be able to get a boat below normal market value due to the drop in demand.
Condition - 200 hours is about perfect for a used boat. It's been used every season, but probably not abused either. I would steer away from a boat with over 100 hours a year, and be less likely to buy one with more than 50 per year (just my preference).
Location - If the boat is close to you (driving distance) then you are already about 1,000 dollars ahead. Consider this when you are making your final decision. If you buy from across the country for a great deal, remember the cost of transportation (and the headache and worry).
Accuski/PP - I would say you should expect to trash the Accuski. You may like the Accuski, but many of us do not, and make the switch eventually. If your boat has PP, this is at least a 1,200.00 upgrade and makes the boat worth more.
What to check for - Other than standard boat checks and possible a check-out from a local boat shop. Check the ballast system works properly and the gauges work well (drive it full for at least 10-15 minutes to ensure they don't leak). Check to ensure the boat reaches close to 6,000 RPM's. If it doesn't pass 5,200, it may have a problem with the engine, prop set-up, etc... but needs to be remedied. Last, remember it's a used boat and will have the obvious wear and tear, but don't accept anything that is obviously damaged (like doors, seats, radio, etc...) without taking this from the price you are paying.
Don't forget the trailer - If you are planning on trailering your boat to and from the lake, I would suggest having the trailer checked-out at a local shop. My trailer has cost me more than my boat in maintainance, and it's because the Ameritrail trailer is not "standard" on parts. It is a bit of a hassle to get parts and if they are not taken care of, they have issues (like any boat trailer). The trailer's are actually very nice and were top of the line at the time, but since they are not in production anymore, they are one of the week links. Ensure yours has been properly maintained and you should have no problems.
Big picture, pay what you are happy with. Most of us feel are boats are worth much more than we paid for them and would not want to sell them for what we paid for them. You can also use the NADA pricing guide to help a little. If your boat is stock with no upgrades and in good condition, I would ask to buy it for 1,000 less than the guide. If it already has PP, an Acme prop, tower speakers, dry cell battery, and a solid trailer, I would be willing to pay up to 2,000 over the guide. Again, you also have to factor transportation (not the seller's responsibility) and your emotional attachment to owning a Toyota boat or more specifically an SX.
Good Luck, hope this helps.
Tower is 1 5/8's on my 02 SX.