Check the following:
Stick play for and aft - endemic on Champs thru Decathlons, not a big fix but a pain, new bearings and bolts under the sticks.
Check for corrosion around the whole of the back end, get a torch and a mirror and be diligent.
Spars, spar nails etc, that is a given.
Brake master cylinders - I know it is on water but if the tops are full of fluid - there is $300 to replace - O rings don't fix the problem, it is wear on the shaft.
Check the elevator for slop on the hinges, they have needle roller bearings and they are replaceable but fiddly and a cost.
Ailerons always float a bit on the hinges, don't panic, the hinges are very long.
Check the battery area, make sure the rubber drain cover is OK and there are no signs of spillage or acid anywhere.
Check the upper door latch, they wear and the door has a tendency to pop open, espescially when you are upside down !
Make sure the flaps and ailerons all line up when retracted - the flaps aren't easy to rerig.