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I have some answers to my own questions. SN39 and SN44 are Sachs part numbers for clutch pilot bushings. I don't know if the "upgrade" represents a Volvo upgrade or a Sachs upgrade. This information strongly suggests that the AC Delco kit is, indeed, and rebranded Sachs kit.
I e-mailed clutchcityonline.com to ask if their kit was new or rebuilt and if it was Sachs or somebody else. They answered me within minutes to say that it is a new Sachs kit. If speed of answer on a Saturday night means anything, I'm impressed.
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