Well, I went the route of using two MTH elements. Drilled two new holes for second element using #60 drill bit. Fed the first element into the existing holes and soldered it in. Then fed the second element into the new holes. Wrapped the leads around the first element leads and soldered them. Fitted new smoke batting and installed into housing. First time installed one of the elements was touching the case causing an short. Took it back apart, readjusted and reinstalled. Second time turned out well.
I mounted the PS-2 board. I then fitted the charging port into the switch bracket. The tender had a bracket for the Volume control, Run/Program switch, Signal Sounds switch, and a cruise switch. I am using the cruise switch for smoke unit switch since it is labeled on/off. Keeping the volume pot. I removed the other two switches and filed the one hole out to fit the charging jack. All the easy stuff is finished.
Next comes the rebuilding of the tender harness. I have to rebuild the tender harness to eliminate the 90* male plug. Had to mount the 10 pin engine harness in upside down after a lot of grinding of the brass housing to make it fit and not short out. The 90* plug would be turned down instead of up so I have to make a new 10 pin male harness using a straight plug. I will be ringing each wire and then solder the leads from the original harness to the appropriate leads on the new one. It is just a matter of taking the time to be sure everything is wired correctly. If I ever do another like this I will definitely have to charge more than I quoted for this job. 
I appreciate all of your thoughts on the smoke unit. I also cut the circuit board clean off the unit so as to eliminate any chance of back feed onto the elements. I took some pictures and will try to post them latter on. I have to be on the road next two days so it will be sometime after that. Again thank you everybody.
Forest.
