case

One company arranges a sale for Jan 1st. The manager puts a notice in the store window on top of a air-condition "SALE - only 200rm. absolutely first come first served."so Ail waits outside the store throughout the night and is first in a long queue on Jan 1st. At 8.30am the manger removes air-condition and sign from the shop window.At 9.ooam the doors open. Ail rushes in and says to the manager: "Here is 200rm." The manager replies: "I'm sorry but that item is no longer for sale".

Personal opinions:
In this case, it could be an offer, because, the words "absolutely first come first served" indicate an intent to be immediately bound.
Also, it is an ITT - the wording is vague. What is "this TV"? How do you determine who is the "first come"? What does "first served" mean?
So ail can suit the company.