With a variety of different kits available at differing prices, and containing different parts to achieve a different level of rebuild, I'm wondering if (aside from those who just want to do it themselves for the fun and challenge) there is any reason to rebuild your own calipers.
When my car was restored 20 years ago, I picked up all four calipers, nasty, crusty, dirty, rusty--put them in a box, and took them to a foreign auto parts store local to me in Michigan. My recollection was that it cost about USD $40 each at the time, and they came back looking like new. They've been in ever since. I never bothered to explore "new" at the time, nor did I look for a pre-made rebuilt set and using the existing ones as cores. Of course, there was no way for me to tell if they pulled a rebuilt set off the shelf and gave them to me.
The internet retail thing was fresh back then. We didn't have the large number of online retailers serving the market like we do today. Just looking at RockAuto, they have remanufactured calipers (ATE) for between USD $44-$48, by Cardone and Centric. These reman brands are available in other places, too, such as PartsGeek. Pelican Parts has rebuilt calipers from OP Parts, similarly priced. No doubt there are others out there, but Centric and Cardone seem to show up everywhere.
Aside from the fun and challenge (and the satisfaction of doing it yourself) and the cost of a rebuild kit (see Authentic Classics, $47.30), is there a good reason to do it yourself, when for the same price, ready made and remanufactured units are commonly available?
My calipers are fine, but after 20 years, probably time to swap for rebuilt this summer.