I'm 100% sure that that Thor's kit would be the best of the best worthing every dollar.
The set he had in mind is a uber-complet conversion set. Let's consider that a conversion kit for the Revell Lionfish (from Nautilus models) is IIRC about 90 $ (including photoetched, wooden decks and resin parts). And that doesn't include corrections to the hull shape, props, etc. So in that context 135$ for the bigger and more complete Seawolf set is not that much!
But... yes there is always a "but": some modellers are not willing to spend that ammount of money on their models (some of them could not even have that ammount of money for the hobby!) Maybe a more limited set with some good replacements parts for the Trumpeter model or even several sets with the parts Matt mentioned could sell better. Using the Nautilus Models example again: you can buy each set sepparetly, sail and guns, photoetched parts and wooden deck. Costing around 30$ each (twice as much each as the original model!)