I sourced parts myself (Subaru Genuine Parts) and had Outback do the install. Worked out great and clutch has been going strong. As for flywheel resurfacing - it's perfectly acceptable but at $60-$80 for a resurface why not avoid potential issue and go with new? One possible idea is to take your old flywheel and have it turned at your convenience and recover a tiny bit of cost for going new. Not sure what the market is like for used, resurfaced flywheels...just a thought.