I haven't personally tried that kit but the posts I've seen on it aren't good. They said it just plain doesn't work and they went back to stock parts. Now granted, maybe these posters just couldn't tune carbs but on the other hand, if the kit was a stellar performer, you'd think there would be some good reviews out there as well. So far, I haven't seen one. 3M at 650Central just came out with his own BS34 kit that is very similar but uses genuine Mikuni jets and made in USA titanium needles. I think I'd be more inclined to try his before the Heiden kit.
That all being said, so far I haven't needed to resort to new needles on any of the BS34s I've tuned. Pilot and main jet changes seem to be enough so far. I will be playing with a set that has the Canadian needles and needle jets soon but if we have tuning problems, I'm going to stick the stock ones back in there. I know they can be made to work in most cases.