I recently bought a Winchester p14 barreled action with a serial number just under 200, sadly the barrel was chopped down, the front sight was welded back on and the front sight ears were ground off. But ignoring the bubbary done to the barrel is this action any more "special" due to its low number?
I think any special provenance is gone.
Some people are attracted by low serial numbers, especially if they are different from later productions, even if it is just a minor difference. But this is not a general rule - to others it will always be a P.14 like all others.
Secondly, the modifications you mention detract more of the premium one could potentially add for being an early made rifle.