This is the first time I've heard of this (not surprising, as I've never owned a plasma), but here is one thread I found regarding the 7 lights & the boards you speak of. I link it just in case you haven't run into yet.
Panasonic TH-42PX60U Blink of Death Help..
Also, this is my present opinion, I think anything more than free is too much for a dead TV. At least you're doing them the service of not hauling a very heavy TV to the recycling center. You might be dumping money into this without any guarantee that it will work fine. And frankly, I did read what you researched, but $100 still seems optimistic to me. Maybe, but hm. I've heard of certain Pana board costs before, and they were astronomical in price, but then they were for discontinued TVs with parts that were no longer made. So I guess if your particular parts are still made, my fears can be tossed aside. Just guessing and wondering out loud.
Anyway, they want $100 for the TV? How long do you think their ad up on ebay or C list will go for at $100 for a broken plasma? I wouldn't be surprised if they couldn't even get $25 for it. Maybe I'm wrong about the marketplace, I dunno.