The reverse is PL to DMPL from the photos but the Obverse has cartwheels and look to be "Not PL" due to that. The cheek has some scuffs right in the main focal area that could put the coin in an MS-64 grade but the strike is solid so it could MS-65. The grading companies grade the 79,80 and 81 S Mint Morgan's on a difference curve then ...lets say an O mint coin.
ICG is not a company I really trust when it come down to PL or DMPL, I have seen why to many one with hairlines from cleaning and other issues. This is not to say other TPG don't have similar issues, it's just they have far fewer "Mis-Judgements".