You will get my opinions on this one, but here goes.
- I only look at carb parts sold by Yamaha or made in Japan because I think the quality of the stuff made in Taiwan or other places is suspect. Because of this I buy my parts individually from Yamaha or use kits from a Japanese company called Keyster.
- 1980-1982 XS400 SOHC carb bodies are the same as those on the 1980-1984 XS650 (XS650 uses different jets, needle and butterfly). This helps when searching for carb parts.
- If kits supply jets and needles, I throw them away and use the originals. You can still get replacement main and needle jets for the XS400, but the jet needle and needle jet are not available. Mikuni BS34 carbs were used in a number of bikes from Yamaha, Suzuki and Kawasaki, while gaskets from a generic kit fit, the jets and needles most likely don't.
Based on the above, here are some kit combos that can cover the rebuilding of the 80-82 SOHC carbs. When I refurbished my bike, I used this to price out all of the combinations of each kit augmented by OEM parts to fill it out. If there is an "x" in the column under the kit, it is included. Three or so years ago, the most cost effective for me was to buy the MikesXS basic kit (these are made by Keyster) and purchase the rest of the stuff from Yamaha.