First of all, even for both kits (1st and 2nd stage) it would not be 60 bucks for the parts. As far as coverage under warranty/PFL goes, if the owner is the original purchaser from an authorized SP dealer, then I would call Jules at SP and discuss the issue. If SP declined to cover and it was our customer we would try to help out as much as we could.
Finally, even if the customer had to pay for everything, my strong recommendation would be a complete cleaning and complete service kits and get a new service date for annual service.
If I am going to all the trouble to take the units apart and clean everything, it would be, IMHO, false economy to put in any of the used soft parts, possibly with embedded abrasive material, back into the unit. Frankly, that's just stupid.
Yes, it MIGHT be ok to reuse SOME of the parts, but which parts are OK and which are not? What is the long-term implication of operating the regulator with foreign material still contaminating the soft parts? This is life support equipment. I am not going to go to the post-accident deposition and try to explain to the widow how I saved her dead husband 20 or so dollars.
The owner spent some 600 dollars on the reg set, and hundreds if not thousands on the dive trip and now we are arguing about less than $100 total to put the unit back into prime operating condition? Typical Internet discussion group crap.