Suggestions for WPMU Migration (advanced)

Yes, give them the four things you mentioned. The main thing would be the .xml file that is created when using the WordPress export feature. Keep in mind that you need to keep the media on your server too if you want them to be able to import it with the .xml file. The file just contains links to the media files.

You might want to provide instructions for different situations. Their new site might be in:

  1. Multisite that uses sub-domains
  2. Multisite that uses sub-folders
  3. Multisite that allows mapped domains
  4. Single site

You should test all of them with one test site and document the steps while you are doing it.

Here are instructions for moving from a multisite to a single site: http://www.wpbeginner.com/wp-tutorials/how-to-move-a-site-from-wordpress-multisite-to-single-install/