273 commando .040 over

Why 302 heads? I never used them but may on this motor. Are the better then the 273 and would the cylinders have to be notched for valve clearance. This is my first 273 build being done for todds Barracuda. He is taking the 340 out there is something wrong with it.

He wants a strong running 273 commando , 4 spd. , with AC. The headers and exhaust are being replaced with 68 340 manifolds and factory pipes. He bought the rear valance for the tips. We would like to use the factory intake and carb if possible. I appreciate all the input.
2 reasons...better chamber and hard seats for no lead juice...no notch req'd. I have them on my 273.