Only a guess on my part, but a new unit that has been sitting on a dealer or multiple dealer lots for a year or two "may/can" have issues related to routine maintenance. Specifically, caulked joints inspections (every 6 months) and re-caulking as needed. Caulking shrinks and if these caulked joints are not maintained, then they can become leak points. Leaks in RVs are not a good thing of course.
That all said, my sense of how a unit is maintained that has set on one or more lots for one or more years is that there's a good chance there may/can be some maintenance issues that need to be addressed right away and potentially some damage from lack of maintenance.
Here again, this is my guess and my sense - it is not from my experience, nor is this a Heartland factory statement.
Who should pay for negligence / lack of maintenance on a 1 or 2 year old "new" unit? Should the factory? What it their fault?
Should the retail purchaser? Were they complicit in any way?
It won't be the dealer that's out-of-business - that's for sure.
My sense it that the retail customer will take on the burden and the price they will pay for the unit should be reflective of that burden.
Now, there are many cases where a dealer goes belly-up and the product is moved by the manufacturer or floor plan holder, to another dealer, quickly. And there are a lot of great dealers out there that in these situation, go over this inventory very well to bring it up to speed/maintain it.
So repossessed inventory can run the gamut. Inspect it well and pay the right amount based on the condition it's in and what you'll have to do to it.
Jim