Are there any soft spots or deck damage that need to be fixed?

No!  I replaced all the soft wood I could find (there were 2) with epoxy coated plywood.  No I didn't use marine plywood, but I did properly mount all hardware by drilling oversize holes and filling them with epoxy before mounting deck hardware (so the mounting holes are drilled through epoxy, not plywood).  I recommend you do the same.

There is some soft non-structural wood under the forward cockpit seats.  I honestly don't even know why the wood is there, as it is open to the bilge and doesn't seem to support anything.  If I were to keep the boat, I would probably add a bit of epoxy coated wood here to keep the bilge away from the storage areas, but its not strictly necessary. The deck, cabin and cockpit are all firm and the wood in the cabin is dry.

The cabin bulkhead is fiberglass, and is in good condition.  It appears that the cabin roof (deck) was replaced at some point, though that was at least prior to the previous owner (so no sooner than 15 years ago).  It is very strong and exhibits no flex at all, though they could have done a better job cosmetically.  In fact, the entire boat exhibits an "overbuilt but rough" condition underneath. This is what you see in the anchor locker -- they just taped (or tabbed) the bottom few inches of the locker as waterproofing with no regard to cosmetics so it pulled away from the wood a bit (it's not structural at all).  I suspect it was that way from the factory.

The cockpit seats are fiberglass. They are in great condition and are reasonably comfortable.  My dad (age 67) and my grandma (80) have both spent multiple hours in the cockpit.