I have a layout that looks like this:
http://sensei.rubberslug.com/gallery/in ... emID=68769
(Don't tell a soul, but the secret password is "seemorestuff")
However, the background itself is rectangular. That seems normal, even if the corners outside the pan path are executed in less detail (as with the upper left corner of this huge item, which was panned from bottom left to top right).
http://sensei.rubberslug.com/gallery/in ... mID=243965
What I find interesting about the lot you call out is that (as the OCN translation explains), it's an original master setup from
Lupin III: The Castle of Cagliostro, an early work by Hayao Miyazaki, from just before he started Studio Ghibli. So the question is whether the layout is Miyazaki's work.
The exhibitor apparently says that he cannot confirm that the layout is a Miyazaki autograph sketch, but it just
might be. He also affirms that (OCN machine translation) "The preservation situation is quite clean" and "It was kept beautifully, so they're beautiful items."
But the digital photo of the layout (which is likely the part of the lot that would justify the 100,000 yen starting price) shows extensive and ugly celotape burns across the entire face of the artwork. And the photo of the whole setup suggests that the cels have experienced heavy oxidation, making the whole image cloudy.
Miyazaki or no, I think I'll pass.