That's an excellent eBay ad, and the photos are very nicely presented. The wood inside those shells looks quite well finished. I'm impressed.
If you move beyond the remarks of the "Asian Firewood" camp, there are quite a few wood species used in MIJ drums. Some are called Mahogany because they are dark in color. But most of those woods don't have the same structural and sonic properties as either African Mahogany, or New World Mahogany. Luan itself is a catch-all multi species term.
I haven't had hands on lots of Luan drums (I currently own just one), but in general they would tend to have more splintering and a rough look to them if the inner ply were Luan. I'd say whoever produced those did a quality job.
So I don't think you can give a definitive answer on precisely what species they are, although it looks like the re-rings are a different wood, and so is that snare, at least on the inner ply. And is species the most important thing if they sound as good as they look? How you answer such a question depends on what the person asking it actually knows. Did somebody advise them "only get Maple shells"? or "you want Birch shells they are pre EQed"?, or are they a more sophisticated buyer with an interest in MIJ drums?
Good luck with the sale.