If you watch the video in this situation they have the same amount of money in each motor. So there wouldn't be money left over to buy heads and a roller camshaft. They bought the same price parts for each motor. Heads, intake, pistons, rods, etc. They bought a stock replacement quality stroker crank and had the stock 360 crank internally balanced with heavy metal. Their accounting made the crankshafts pretty much a wash.
I could see a situation where if you already owned a 360 vs having to build a 406 where there might be some money left over but that wasn't the case In this test.