Having not been into the pan as yet, the upper flange looks like aluminum. If it is steel I'm sorry. I purposely left the math loose because he may not be able to find filters as low a priced as I did and his Mobil1 may be more. In any case, if he works at it just a little he can cut $100 - $120 or so down to $60 or $70.
I had my valve covers off a few weeks ago and the interior of the engine looked like you could eat off of it, very clean. I'm not too worried if the"Top Sider" gets everything out. That was before I changed the oil, which I have to get it in the proper light to even see the level mark after changing it.