Race: See what I meant about everyone helping to spend your money?
Nothing wrong with refurbishing a VW pan for your project - the vast majority of cars on here are pan based. If you’re searching for a pan anyway, do yourself a favor and find one with IRS rear from 1969 or later with a beam front end (many Later cars had MacPherson strut front ends which won’t fit under a speedster body). The later pans with IRS rear suspension improve handling quite a lot with negligible cost difference to an earlier swing-arm rear suspension. You should be replacing the transaxle as part of the project (engine too) and, again, the cost difference to a swing-arm version is negligible. If you find a donor car/pan with no engine that’s OK - you probably won’t want to use the donor engine, anyway.
The vast majority of our cars have disk-front, drum-rear brakes as well. Most have aircooled VW engines but the trend toward Subaru water-cooled is inevitable over time. Almost everyone runs a beefed up VW transaxle, many from Rancho transaxles but a number from local builders, too.
Those prices quoted by Alan are reasonable but where you get your parts makes a difference - some are much better qualiy than others. We can help with that (especially Alan) so don’t be afraid to ask.
It is also a good thing to join a local Aircooled VW club for tips on part sources and build tips.
Lastly, while we all joke about the ridiculous claim of 40 hours to completion, you should expect at least a couple of years of part-time work to get it on the road. Mine took seven years, but was slowed significantly by work issues and business travel. Alan Merklin has built never-started CMC kits in 6 - 10 months, but having done a number of them he knows a lot of shortcuts. “Wolfgang” started his kit in 1988 and he’s still working towards getting it on the road so you can see that there are a lot of things that can get in the way as you go along.
Best of luck with this project. It can seem daunting at times but can also be a LOT of fun if you don’t get too frustrated with slow progress. I was OK with mine taking years because I used the build as a way to forget work when I got home. Enjoy the build!