AFAIK, the Armalite kit includes an entire new body, follower, and perhaps spring. All that is required is your floorplate.
I have converted 10 magazines for my AR-10, all of which still function in the M-1A. The process is hard and not recommended for anybody... I wouldn't even do it again myself. After inserting the magazine you intend to modify into the AR-10 to verify it will fit, do the following. This is about 4 or 5 years ago, so I might be off.
1: Disassemble the magazine.
2: Set aside the old magazine follower.
3: Remove the magazine catch assembly from the lower.
4: Insert the magazine body until the top of the lug on the body contacts the bolt hold-open device on the gun. This is best done with the upper and lower separated.
5: Scribe the outline of the magazine catch 'window' from the outside of the gun onto the magazine body. Be careful not to scribe beyond the rectangular area that you intend to remove.
6: Remove body and verify that your scribe marks are precisely where the slot is cut in the magazine that came with the gun.
7: Remove that portion of metal that is in the rectangle. I chain-drilled and then used a dremmel and finally a file to finish the slot, test fitting it in the gun as I went.
8: Cut a slot on the rear of the magazine to roughly the same dimensions as the slot in your factory magazine. Ensure that you don't cut down so far that the lug comes off, but you still must cut enough off for the bolt hold-open to work.
9: Cut back the feed lips on the magazine to the same length as your factory magazine.
10: Modify the magazine spring so that it is identical at the top to the one on your factory magazine.
11: Get some AR-10 followers. Good luck, Armalite doesn't sell them anymore. I was lucky enough to get some when they did.
12: Reassemble and test your magazines. The M-14 magazines out there have spotty finish on them. Armalite magazines MUST have a smooth interior on the front and rear of the magazine to allow the follower to slide freely up and down.
All of this done, it's taken a while to get all of my magazines working well. The new modification kit with the magazine body already modified is the way to go. Better yet, wait till next September and you MIGHT be able to buy the mags direct from Armalite!
The M-14 follower can be used, but it will lock the bolt back ON THE MAGAZINE FOLLOWER after the last shot. This will require that you retract the bolt after the last shot and manually engage the bolt hold-open. If you modify the follower to allow the bolt to close after the last shot, it will no longer operate the M-14's bolt hold-open device. For the sake of being able to convert back, DO NOT TRY TO CUT UP THE M-14 FOLLOWER. You can use the gun fine with just the slot in the side. You can also get USA magazine followers which are plastic and you can make a ramp out of them. I didn't like either of these options. The best way to go is the way Armalite went.