I think they're just guesses.
I can't find anything for what it will cost to evolve a Kingdra. It's only for Pokemon that they can appear to line up with Gen1 somehow.
I'm actually really curious if Kingdra will be 100/150/200/250/400 to evolve. We have 25/100 so it may be 200 most likely, but could really differ. Kind of hoping to save a few strong Kingdra evolves for when it comes out to immediately field a strong team.