Jerry makes a good point. My ESP is with Cornerstone, so I can't comment on First Extend, if Boardtracker has now changed providers. Jim at Boardtracker has been offering these contracts for a long time, so I don't think he'd choose a company that would hurt his reputation or future business.
My Cornerstone policy is a little over a year old, so I'm not sure when they would have changed to FE, but it must have been within the last year. I'd call JP at BT and see what he has to say about the change, etc.
Another thought.... if you are concerned about First Extend, you might want to call Cornerstone and see if they would see you a contract directly. If not, I'm sure they could recommend a few places you could buy from. BT's prices were great, so you might have to shop around a bit.
Regarding the repairs, Cornerstone did ask my indy to price an rebuild, then price an exchange of the engine with factory long block. This caused a bit of paperwork for my local guy as there are lots of parts to list and price. So the process did take a little over two months before the new motor was in and I had my bike back. As I said previously, Cornerstone did the right thing and didn't fight over nickel and dime parts. I'm very satisfied and wouldn't ever hesitate to recommend them.