My friend has over 40,000 on his SV 650( same engine as wee) with no major engine work. Only thing done mechanically was a clutch change at 39,000 miles. My 05 Wee has 19,000 and not a problem at all. 27,000 is just starting to get broken in.

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1981 Yamaha 650 Special(first ride)
1986 Yahama Fazer 700 FZX(sold in 99)
2005 DL 650( best ride so far)

I was in a similar predicament, and went for the one with farkles. I well worth it IMHO.

If its stuff you would want as you say I would rather have this one. 27k doesn't seem to be a big deal for them (of course check it out as closely as you can even an inspection if feasible).
My friend's 05 is at 50k with no engine work aside from routine servicing, tires, chain and sprockets at some point. I think thats fairly typical for these bikes.
When I sell I bike I value farkles at somewhere around 50%-75% of new cost. Some people expect you to give them that stuff and if you can pull that off, naturally thats what you want to do. Generally I've been able to recover that with no issue, either on the bike or by taking the parts off and selling them seperately.
Also, ask pointed questions about who did the work, especially the suspension and electrical work. If it was the owner look very carefully at how it was done, not everyone is an ace mechanic.

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Joe S.
'12 Concours
'11 DL650
'10 Tiger1050
'01 HD FXD
'09 HD XR1200
'79 BMW R100

Test ride both bikes. If they feel the same, go with the farkled one. 27k is nothing on these bikes.

Go with the higher mileage bike. And if you find some of the add-ons don't exactly match up with what you need, then you have some stuff to sell or trade for farkles you do want.

We bought a used bike for the wife (different bike) and have ended up with 3 seats and three windshields trying to set it up just right. Everything we got was about 1/3 retail. And what she doesn't use will get resold or traded for other things she needs. Just takes some patience and a willingness to deal with a bit of a learning curve.

got a great deal on low miles k9.....bone stock....

now im spending for add ons....would look for "stuff" next time