Soundsmith does a retip on Koetsus, they do not (as far as I know) rebuild the Koetsu. The only folks that do that are Koetsu themselves. I have had a Soundsmith retip twice on my Rosewood, and sonically it was at least as good as the original.
Sadly the Soundsmith tip proved very fragile in my environment and I lost both tips after a couple of hundred hours play time. Peter quite graciously retipped my cart at no charge, no questions asked the second time round, but I decided to have a factory rebuild (and upgrade to Signature level) this last time.
To your pint, it is definitely worth while to have a vintage cart retipped/rebuilt as they normally have a lot of life left in the motors after the tip has expired.
Regards
Paul