I agree that the value of someones time to upgrade their own gun is irrelevant once the time comes to sell it on.
However, assuming that a DCS Tier 3 upgrade is great because it changes everything in the gun is folly. There is a reason why every time someone comes on this forum and says "I've just bought this what upgrades does it need" the response is almost always "use it first and see what it needs". Changing everything just for the sake of saying it's an upgrade is NOT the same as blueprinting an engine, regardless of what the person trying to charge £1000 to upgrade a £200 gun might tell you.
As fr the TL:DR, I present option 3 - buy the gun off the shelf and do the upgrades yourself.