UPR seems to have a billet aluminum fetish, but so far I haven't purchased anything from them that I haven't loved from the get-go. Still waiting for my cat'ed X-pipe to come in from them on Tuesday ... staring at the rest of my goodies that I'll be hooking up all that same time (Dynomax cat-back, FRPP driveshaft, new input shaft, etc.).
Tacky or not, the UPR delete kit looks like it'll hold up every bit as well as the others. Since most A/C delete kits cost under $100, I'd say it's mostly a toss-up between how much work you want to put into the removal/install and what you want it to look like, afterwards. Smog compliance also comes into play, as well, if you plan on deleting the air pump, too ... although there's an idler available for that, too. Sure, you could just unbolt the smog pump and run a shorter belt, but me, I just didn't feel like throwing down $30 on a new serpentine belt every time I wanted to change something. One good ol' Gatorback keeps me running just dandy.