When I was looking for heads I was set on getting either a set of J's or X's... I found a set of X's in the by and sell for I think it was $300... I was young and didn't know anything and they were just bare castings.. I wanted heads to I bought them... they were a miss matched pair and one had been decked pretty good. They pressure tested fine so the other was decked to match the other, but they needed to be completely rebuilt... I might have $1000 in them and at the time I probably could have bought new eddy heads for close to that...
Anyway I could have probably just opened up my 75 heads and put bigger valves... If you took the money I blew on the head off my build I would be way under $3500...
Good luck, if you have any more questions feel free to ask.