Nope, using the same wheel that was pulled out to prevent needing to re-balance. I ordered the same kit that GPopShop uses in their rebuilds, which is actually why I said WTF. When looking at their kit, they don't replace the thrust bearing with a 360* bearing unless you specify, and it'll cost you a bit more. The kit I ordered came with the 360* thrust bearing which is TONS better than the 270*, and also comes with both the long and short shaft bearings. He'll notice a little difference in spool time with the 360*, and it'll last him a lot longer.
I had originally thought about upgrading the wheels, but then you have the issue of re-balance, which would defeat the purpose of the cheaper DIY rebuild.