that dealer owes you the compression releases
its there responsibility to READ THE DIRECTIONS - and its good that you did read the directions
unless, of course, you put in a large overlap cam - then it will probably be fine, but if it has a 255 or similar cam there will eventually be problems with the compensator and the starter
to
The compression releases are not part of the kit, so the dealer doesn't owe him parts he didn't buy. But, if they actually knew much about what they were doing they should have recommended them to him and let him make the decision before they did the kit install.
As you noted, it makes a big difference which cams are in the bike. If running stock low overlap cams, or especially if running the Stage II cams (255), releases are highly recommended. If running a high overlap cam, not so much. It all depends on the actual cranking compression.
If it were me, I think I'd have a chat with the service manager about the releases. A fair resolution might be for the customer to pay for the releases and the machining of the heads to accept them, but not for the R&R of the heads and the gaskets since he already paid for that as part of the kit install.
Jerry