Anyone have any source on where to get a Craftsman 1/2 drive torque wrench head repair kit. The part number for the kit is 5324S75 . Nobody has them.

Best bet is to see if the company who made the wrench for Craftsman is still in business, then ask them. Sears never made anything - they just slapped their brand on it. That said, most of what they did slap their brand on was pretty good quality. Vermont American used to make their wrenches; no idea if they are still in business or not, or made their torque wrenches. I've bought a small compressor from Sears (Devilbiss), a sawzall (Dewalt), tool cabinets, drills, you name it..
On that subject, I'd like to know if anyone has ever bought parts to repair a Craftsman timing Light. Great light, but drop it once and it was done. Pretty sure Actron/Sun made them. Not sure what goes in them - whether it's just the xenon tube or one of the components, but something inside that housing won't tolerate a sharp bump or jolt at all...

this is what it looks like
https://www.searspartsdirect.com/product/9nsts5ef7q-0009-455/id-5324s75

at one time sears part numbers started with a 2 digit prefix,like 53-977565,etc,the prefix was the code for who the vendar was

I have one of the 1980s
“Pull downward and twist handle to read torque setting in little plastic window”
Craftsman 1/2 torque wrenches.

I would buy a used Craftsman non-torque rachet of the same years and swap guts if the kit is no longer available.

I use a Husky 1/2" drive torque wrench for work. I get it calibrated every year. Every year it is spot on. I f you can't find the repair parts and need another wrench, consider the Husky.

I spent a LOT of time looking for a kit for mine and had ZERO luck. It was with a very sad heart that I finally relegated it to the scrap bin a few weeks ago.

I think I found it under another number 43445. I actually have two of the craftsman 1/2 drive torque wrenches. The heads are slightly different design but the internals did interchange. I ordered a 43445 kit on ebay.
https://www.ebay.com/itm/Craftsman-1-2-Ratchet-Repair-Kit-43445-Made-in-USA-NEW/292942212730

The little triangle tab on the selector wheel was mostly chipped off of my old one.