You can see 100721 on the dash (stating 99,999 means it appears in '<100k' searches). They've held the car since soon after the January MOT apparently, hence low use.
Good point on the front tyres....the dealer said he had a receipt for two new tyres fitted to the rear in july last year. perhaps it needed new fronts, with some life left in the rears, so the owner had the new ones put on the back and the old rear tyres went onto the front. Are the wheels all the same size, permitting that scenario?
I think if the front tyres have recent manufacture dates, your theory may be correct, so i'll walk away.