I never used to give out source files... EVER. Figured the client bought the tour, not my freaking source files.... and there's nothing wrong with that approach.... but recently I've changed my mind on that. I'll give them out now if asked for them.... mainly because I just don't care anymore. What are they gonna do with them anyway? If they could have created them themselves, they wouldn;t have hired me to do it in the first place... lol
plus, I don't have PSDs.
So if they're hoping to pop a tour open in Photoshop.... they can forget it.