This is like the 4th time someone has asked about this set. I will once again offer my opinion.
I bought a bunch of stuff from that seller and they are great to deal with. Fast, cheap, communicates quickly, ships right away, combines shipping, etc. As sellers go this guy is one of the best Ive dealt with on ebay. He even gave me his phone number to call when I had questions.
As for the quality of parts they are at least OEM quality. The pistons are ceramic topped, the gasket set is good quality and very complete, and the pump is a true Toyota stamped oil pump. I chose to use different rings and bearings but from what Ive read the bearings in this kit are most likely the same as cleavites as cleavites for the 7M are actually not made by them (they are reboxed).
For a stock or slighty better than stock rebuild the parts in this kit are more than worth the price.