73 340 with 051 heads

2.02s mean the seats can be moved out too. IMO there's a difference in having to run the smaller valve for class reasons and looking to eek out that last iota of power or just being able to run anything. If there is wear on the 1.88, sinking it will add volume to the compression equation in addition to reducing flow at low lifts. with 340/360 heads I see no reason to keep 1.88s in anything if you're going through them anyway and there's not a rule saying they have to be in there.