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Original TPMS are supposed to be good for 10 years, which would probably also be about 100k miles. Some last that long, some don't.
Since I hate problems on our long road trips, my plan it to replace them at the first tire change after 50k miles/5 years. That will probably be around 75k miles/7 years.
The rebuilt kits are just a new gasket and nut for the stem, sometimes a new valve core. I don't use them unless switching the TPMS from one wheel to another.