Another issue would be the 2 way Shipping.

Moneywise think you would be better off getting the Cylinder Heads at the Junk yard and selling them outright on eBay.

People that work on Gasser Heads will think that you can knurl the ID of the Valve Guides which on some Gasoline Heads the Valve Guides are cast into the Cylinder Head.

I don't know about on Valves that have Rotators but it is common to regrind the Valves with a little wear on the Valve stems the Valves can often be reused. You simply need to measure them and find out the wear to decide.
It also depends on how much wear is on one side of the Valve Stem. However, you would expect Stem wear to be more even on rotating Valves (assuming the Rotators are working).

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84 300D, 82 Volvo 244Gl Diesel