I just re-did the carbs on my TR3, and opted for the $140 kit because it came with new throttle shafts, plates and bushings to redo the throttle shaft bores. It alos came with every other imaginable item that you could replace, except the needle as you mentioned. I had a lot of slop in the throttle shafts, so they had to be redone. This is a very common problem, so it might be best for you to disassemble the carb at the throttle shafts (take off the springy thing on the side) and see if they need shaft work done before you decide which kit you will need. There shouldn't be more then a couple thousands of play between the shaft and the bore. Fortunately for me, all of the wear was in the shafts, and I didn't have to bore out the carb bodies for the bushings.
Except for the throttle shafts, the rest of the carb re-do is a piece of cake.
Also, if you need to have the throttle shafts replaced and re-bored and don't have the capabilities to re-bore and/or drill the shafts for the pins that hold on the idle adjustment arms etc., then it might be best in the long run to just send the carbs out. There are several places often cited on this forum that do good work in this area.
As far as the needles are concerned, using the old ones should be just fine. That's what I did. Since there is such a wide array of needles, it wouldn't be economically feasible to supply the kits with all of the possibilities. Apparently, the SU needles don't seem to wear much like the ones in the Strombergs do.