When refurbishing well used heads(which can have substantially differing levels of seat wear/recession from hole to hole), this question usually becomes........ how much are you willing to spend to have things like tip heights be “really” close?
Especially if over sized valves aren’t part of the plan.
I’ve seen many rebuilt heads that came from large volume rebuilders where they just install new seats in every hole.
That’s great for restoring the tip heights to the OE spec, but often is done in a manner that isn’t conducive to good airflow.
