Let's assume his rebuilds include all new:
-Clutches
-Steels
-Seals (Improved long lips where applicable)
-Solenoids
-Bushings/Bearings (Where needed)
A good build should also include:
-Transgo kit
-Superior valve body kit
-Superior AFL valve
-Sonnax TCC relief valve
-Sonnax Lube tube retainer
-Reduced 2nd and 3rd clutch pack clearance
These are the things I did when I did a rebuild one for a stock '01 GTP. I wouldn't consider any of the things I listed as "performance" upgrades. These things are done to improve the longevity of the trans, and greatly improve the shift feel. Gives a very firm shift. Just shy of a bump.