It would depend in great measure upon where the fire was in the engine compartment, and how substantial it was. If it was bad enough, it could've cooked bearings/oil in the axles. The wiring harnesses are almost certainly destroyed, as are the rubber/poly bushings in the suspension. I don't think the coils would be damaged unless the fire was really, really hot...and if they were, then you'd certainly want to replace the steering components (if it was hot enough to ruin springs, then do you really wanna trust that tie rod?) Speaking of which, anything that is greased or oiled has a good chance of being ruined/scorched. Especially the engine. There are probably parts you could salvage, and depending on where the fire was and what it burned, you might find a bargain or a lemon. Look for not only fire damage, but heat damage. Look at the bearings, bushings, etc. Look for paint/sticker bubbling everywhere to try to see just how hot it got and where. Moreover, instead of just looking, use something hard (knife, screwdriver, etc.) to prod around. If rubber gets really hot and doesn't burn, it should be very, very dry and probably will flake off with gentle prodding. The signs of heat on a newer vehicle (like a TJ) are everywhere...plastics that have melted, wires burned clean...finding the extent of the damage should be a matter of looking, and it would probably pay (since you're the buyer and not the seller) to assume the worst. If you do buy it, obviously, drain, clean, inspect and refurbish everything you use before you trust it.
Measure once, cut twice...or is that the other way around?