2nd generation 104 motors (i.e. HFM 2.8L / 3.2L) with proper care don't seem to need valve jobs. They have head gasket issues but I don't think anyone really knows how long they will go - which is a good sign given that they've been out for 16+ years. Recent Star magazine had an article about one with 450k, no issues other than one head gasket. To me the argument for HFM 104 is the better diagnostic system - too much guessing on a CIS.