This "kit" is an unfortunate and seemingly irresistible persistent delusion of the seller. It has appeared numerous times over the last few years, along with "enlarged" versions of a number of kits that show photos of the original kit but never any pictures of the supposedly upscaled components. The periodic appearance of these kits on ebay coincides with the seller's waxing and waning mental status. In each recurrence the "seller" quickly develops negative feedback and has his ID rendered invalid by ebay.
With regard to the Saturn 1b, the lister has, indeed, produced a couple of parts over the years, primarily some cut tubes as shown in the pictures, but nothing resembling a finished model, let alone a kit. The photo he shows of a command module nosecone is from the Sirius 1/64 kit. The mold for the service module is a poor impression from the Sirius version of the same piece. The "working launch escape system with a ceramic nozzle" has been imagined, and repeatedly mentioned, but has never been built or even drawn. The centering rings in the photos do not correspond at all to the tubes in the photos. There has never been an appearance of fins, wraps, motor mounts, etc. The seller is not a model rocketeer and has never built or flown a Saturn 1b, let alone the one being offered in the auction.
He has done similar imaginary offerings for RC airplane kits and about a year ago ran an unsuccessful kickstarter campaign to fund the purchase of tools he thought he needed to build the Saturn 1b he is once again offering. His grandiose comments about providing a model to The Big Bang Theory seem to be an important part of the delusion as they have been repeated persistently.
I do not believe the seller is malicious so much as a very unfortunate man with a very tenuous grip on reality.