ok. phone call to Jim Ellis VW in atlanta, talked to Joe Baisle in parts:

the $2380 factory rebuilt vw engines (for water-cooled buses) include:
  EVERYTHING from the valve covers INWARD is new (he said he wasn't sure
  about the crankshaft ... that it might be spec'd and reused).

EXCEPT:
  oil dipstick
  crankshaft pully(s) <but flywheel IS included>,
  thermostat
  oil pressure switch
  and other little things like sheet metal, screws, brackets, injectors,
  wiring, etc, etc, etc. <and the really nit-picky stuff that takes sooooo
  long to move over and get into the right place).