The factory pro kits givens you options since it contains a variety of different sizes, along with shims etc., though most common seem to be 140/40 combo.
No need for a carb rebuild kit as long as you are working with a healthy carb(s).
Since you are doing an "ear shave" what you will need besides the filters and factory pro (or equivalent) kit is..
1 set of SCP coasters for VN750 (or any set of coasters for the VN750.. may need new gaskets for this)
1 EMGO Crankcase breather,
Though some have opted to just route the hose to an unobstructed place and not used the breather.
Several write-ups over in the yahoo VN750 files on ear-shaves if you need them.
Patriot Guard Rider
2000 VN750 Sere (Serendipity)
1990 GL1500 (Ole Blue)
1986 VN750 EVie (project bike, heavy custom)
VROC # 11628 / 25000-H
ARVROC # 12 Coordinator and Crowd Control
OKVROC # 18 (H)
TNVROC # 45 (H)