If it were me, I would clean the gas tank. That stuff has dried up and left a syrup like sludge in everything. I know a lot of old VW bugs I have dealt with needed the tank and lines clean, otherwise rust and gunk will haunt you. Like others have said, some oil in the cylinders and crank it by hand would be best.
In 2000, my dad bought a 1970 Vette that had sat in a storage unit since about 1980, 20 years. He aired up the flat tires, changed the oil, dumped gas in it and a battery and it fired right up. Ran like a champ. He then proceeded to change out all the tune up stuff, rebuilt the carb and flush the brakes and coolant. He just wanted to see if it would fire.
Generally, time does no favors for cars that sit. Seals and hoses dry out and rot. Then they leak from everything BMW's are notorious for this in low mileage cars or ones that sit. They leak from every seal.