I agree with Chris on the window option. The blade appears late edo (pre Showa I think for sure) and likely traditionally made (basing this on the nakago age, 2 holes, and the fat kissaki (hard to forge that, what’s its name please?). if you are patient enough you can not only restore the koshirae but learn quite a bit of interesting info and history. Professionally Polishing the katana will cost quite a bit, so gotta get a window put in to see if there is anything there really worth it, but then when/if you get a tsuka made (gotta buy the missing parts first) you could be looking at a blade that would probably look better without the window. Don’t rush, stick around and learn for a good long while, and that would be the best thing before jumping in to restoration, unless money is no option and it’s got sentimental value or something, then you can easily be pointed to properly qualified and decently priced services from various board members. Search polishing services here and some great options show up. Good luck! If you stick around and meet some members in person they can get a much better feel for the thing when in hand. Your thoughts on the blade are important as it is in your hands and you can study it and make an informed decision after learning more. Logan is right restoration is expensive. I think fully restoring this would be $2k, or more if it can be done (pitting isn’t too deep, turns up machine made or Chinese, has hagire)