I do not agree with his thinking. Every valve job sinks the valves, which looses power. There are a lot of parts that "mate" together. Guides, retainers, locks, springs, seals, and valves. Are you willing to replace them all? Lapping is an easy way to check seal. If it does not have a "good" valve job then it should be done, we are talking about a Performance engine. What bothers me is why did the head gasket blow? I always milled the heads flat and never had a head gasket problem after.