It's probably difficult not to just walk out there right now and try to fire that baby up!

Definitely change oil and probably coolant.

I would pull the plugs and drizzle a teaspoon or two of oil in each cylinder before cranking her over. Extra insurance against the "dry start."

Fresh, fully charged battery.

Gas turns to varnish with age. Don't be disappointed if the fuel pump won't pump, or that if it will, the fuel line clogs up. Since you are not going to drive this car anyway, you might consider running a gas line from a fresh container of gas to avoid suck all the crap in the aged tank into the system.

Don't know the setup, but if mechanical fuel pump, the internal bladder may be rotten and might not pump. If you disconnect the fuel line after the pump and give her a few cranks, you'll see whether you are pumping fuel.

This is a great adventure! Post back your results, it'll be fun to see.

(BTW, I fired up an '88 240 yesterday that had sat for a year. Cranked and cranked the first time, no start. Let her sit for 10 minutes, cranked again, and she fired right up, ready to go. These engines amaze me with the abuse they can take.)