To answer the original question in part:
1. Since the tubes sheets were changed, that work has to be done.
Ususal superheater flue sizes were 5-3/8 or 5-1/2 for "A" type SH.
These were swaged to aroudn 4-1/2" depending on whether ferrules were used or not. While not cheap the sheets and flues stock material is oput there and can be made. 5-1/2 is the most available at present.
2. The real question and possible expense is: What was done with the superheater header? Was it removed? Or was it "looped" to allow the steam to pass thru without the units? This could be the real expense - pattern wise.
3. New unit elements can be made - Strasburg (and possibly others) have been one business that has done this of late.
4. As for maintenance after installation:
A. Good water treatment is worth the expense regardless of being a soak or SH'd.
B. Not carrying the water higher than necessary so the SH does not become another boiler.
C. Properly blowing out the units when laying up the boiler (engine) at the end of the season. And part of the work includes blowing and washing out the flues and tubes firebox and front end. As light rust is better than the moisture and coal (soot) mix making sulphuric acid. And that can be sprayed with oil after the surfaces are dry. Do not use crankcase drainings as these have acids in them, especially diesel lube oils (burned hydrocarbons).
5. Cost: If your serious start by contacting the Strasburg for some actual costs that will meet code. Sit down before opening the quote, becasue there ain't nothing cheap amymore.
chris ahrens