If refurbished at the factory it should be zero hours unless someone used it since being worked on at the factory.
Most sellers won't have the equipment to do an official refurbish because refurbish usually involves bringing the unit back to "like new" conditions which mean zero hour.
At least that's what happens here in the US...hours get reset.
If the seller is doing the refurbishment....exactly what does he do would be a question I would ask.
I personally wouldn't have a problem with even a factory refurbished unit with a few hours on it.
As for just being "used" without official refurbish....pretty much all my machines I have bought have been used. I am not afraid of them and one even had 2700 hours on it. That was high I know but it was a special kind of machine and I got a more than fair price and the seller was someone who knew me and let me pay it out in monthly payments.

I consider anything less than 1,000 hours used fairly new and anything less than 100 hours just like brand new.....but that's me.
Now you are in a different part of the world so your choices are going to be different and might not be the same as mine.
But if you can get a ResMed AirSense 10 AutoSet either used with modest number of hours or refurbished for less than the System One....no brainer....better deal. The System One models were discontinued 5 or 6 years ago and even now the replacement for System One models (the DreamStation) is now being sold so the DreamStation 2 will eventually replace the DreamStation.
Discontinued models...less demand...so lower value no matter how many hours on it.