The 90ml bottle of Tru-Oil should be more than enough to do the neck. Each coat is very thin, so you need to use between 10-30 coats depending on how thick and how shiny you want the neck to be. If you want a satin finish, then you can apply less coats and leave it unpolished. For a gloss finish, you'll need more layers so that you can sand the finish flat and then polish it.
I notice that in the photos, the frets look quite rough with lots of file scratch marks on them. You'll need to get them smooth to get the guitar playing well. I normally start with 400 grit and 600 grit sandpaper to get the deep scratches out, then use Micro-Mesh sheets and run up through their grits from 1500 to 12000 and then use some metal polish for a final shine. I normally test each fret with a short length of top E string. If you drag it across a fret, then it should just glide over the surface without any resistance. If it's not smooth enough, you'll feel it catch in the small scratches still left. Keep using the sandpaper until each fret is smooth, then swap to the Micro-mesh to polish.
The Micro-mesh (it's a trade name) can be used or both polishing the neck and body finish and polishing the frets
If you don't have any, then you can find it on eBay. I've done a quick search page for you.
https://www.ebay.fr/sch/i.html?_odkw...h&_sacat=14339
It comes in 1500, 1800, 2400, 3200, 3600, 4000, 600, 8000 and 12000 grits (it's a different grit size to normal sandpaper) and I suggest you get a 9 sheet kit so that you've got all the grits for a better finish. You can get pads or soft sheets. Pads are good for paintwork, but the sheets are better for smaller items like frets as they are more flexible. You can use them wet or dry.
Unless the fretboard itself feels very rough, then I wouldn't normally sand the fretboard. I would tape up the fretboard itself when using the sandpaper on the fret, then take the tape off when using the Micromesh which will help give a nice smooth finish to the board at the same time you are polishing the frets.
I hope that all makes sense!