Lots of opinions... some I agree with, others I don't.
1. Winching is absolutely improved by manually pairing the batteries. I did a fair amount of winching this last weekend, both self-recovery and recovery of another. With decent load on the winch and the motor slowing to an almost painful pace, I can pair my batteries and the motor picks right up, doubling the available amperage draw from the batteries. I remember winching in my FJ40 on RS years ago, things were slowing down under extreme load even with the engine at high rev's, I flipped the switch and the winch sped right up. Tracy Evans commented "What did you just do"
2. Accessories. I sometimes setup camp for several days without moving the vehicle has a finite amount of amp-hours and short of running the vehicle (which is a slow way to charge a battery considering the absorption rate) either you run all your 12V needs worry free or you don't. I don't run a low voltage shut-off on any of my goodies and don't fear I need to. My second battery is 100% isolated with the key off or if by chance the main battery drops below x voltage when paired, all controllable by me. The math is simple, if you have a 60 amp-hour battery and 10 amps/hour of accessories you have just 6 hours before they stop working and you can't start you vehicle. A fridge pulls ~3 amps/hour to be safe so you can easily make it a full day without starting but add a light, music, charging phones, computers, GPS, etc and you can see how it drains much faster, compromising you start.
3. Other considerations i.e. welding. My trail welder has saved the day and in my mind $1000 worth of batteries and welder would was all worth it if nothing else for the time I used it in the middle of Nevada, saving our group a day's worth of travel and hundreds of miles of detour. With the dual bats I have the ability to utilized the needed 24V. If you've got a group going out on a trip its easy to come up with two loose batteries but as often as I'm out solo, semi-solo its nice to have myself contained.
Does every rig with a winch need duals? No... Does every rig with a fridge need duals? No there too. However for the right needs there is no replacement in my opinion.
Now, as for the kits. You can build an manually selectable setup for under $100 but by the time you get a continuous duty rated solenoid capable of winch loads, high quality ends and cable, fuse setups, switching, etc is actually pretty easy to see just how the prices of the different kits land where they do. I run the NW Wrangler kit in my FJ40 and the National Luna kit in my Tacoma. the NW Wrangler is stupid simple and rock solid reliable, 10+ years without a single issue however it doesn't have nearly the control and monitoring features of the National Luna which incorporates low voltage and over-charge alarms, battery level indicators, etc. Buy once, cry once type of deal where you really get what you pay for. You can peice meal the National Luna kits together, start with the Intelligent Solenoid, add the controller and such as you desire. If you have your own wire sources (keep in mind the kits are generally aimed at those that don't have the time/sources to drive all over town for cable, connectors, etc) then buy a continuous duty rated solenoid and wire it up.