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Cobby33The ACC lists the Pirate backs as T215, as they are believed to possess the same poses, etc. as the T215 Red Cross variety.
I believe SCD lists somewhere between 92-94 as a complete set, though in the past 3 years, I only know of 3 in existence.
I would say that at this juncture, any one you can find would be "key."
Mastro's hoard is in the 90-range, as far as quantity and I do not know whether it is considered a "complete set." It is quite possible that there exists only 1 example of each player, but I cannot confirm this.
As for value, tough to tell. I think one in Mastro a year or two ago went for close to $7K w/ buyer's premium. Verkman's went for close to $10K. If Mastro auctions the whole hoard as one lot, I don't even want to hazard a guess as to what it will close for.