Hi,
First things first, I need to clarify something : I specially put some double quote on "your" word to specify that I had understood that you were not the "owner" of the asset available on the link that you shared. Clearly I was not implying that you were advertising your work or something. I just wanted to allude to "the asset you are sharing the link of". I'm sorry if you understood something else :).
So, I think I understood your point of view. Basically, you think Sodacoma's work is counterfeit. Therefore you do not accept that money is being made on it. I understand this feeling although I do not share it. And this for several reasons.
The first is that for me it is clearly a matter of fan work. You might think it was all easy to do, but it wasn't: I'm pretty sure he spent several hours on it. Therefore, I don't believe his goal is to just make easy money.
Second, I don't see how it is actually "wrong". There is no lie about the merchandise. It clearly indicates that this is an inspiration (if only by the name of the tileset).
The real question to ask is what utility this tileset is supposed to have.
From the moment this is sold on itch.io, is it necessarily assumed that it can be used for a commercial project?
If the answer is "no" then there is no reason to argue.
If the answer is "yes" then the question should be studied with itch.io: "do you think this product respects the conditions?".
And possibly with a specialist lawyer: "is this an illegal copy of a Nintendo's copyrighted content ? "
And finally, as long as using Zelda content, I'd rather use this tileset (and pay the person who made it) than waste my time compiling the various rips of existing games on the net myself. Here at least we have coherent and clean content.
I realize that this is only my point of view.
Anyway, I bought this tileset and I don't regret it. Whether it turns out I could use it in a commercial project or not. I respect the work done here, whatever its nature.
Having said that, I will come back to what I said above. If any content offered on itch.io MUST be legally usable in a commercial project, I understand that the question must arise. Otherwise I believe there is no reason to complain.
Best regards