Yes, Crest labeled drums were built by Pearl! The kit in question looks nice from what I can see. It's a cool wrap with a matching snare AND 12" and 14" toms! I wouldn't be surprised if they're asking upwards of $500, but I wouldn't pay more than $350. I'd really want to see the integrity of the shell and bearing edges, to be sure there is no delamination going on.
-Mark