This is how I'm looking at it and I'm open to criticisim. The heads were free, cleaning, mag, surfacing, building, and porting are also free. Then roller rockers are useable on any heads provided they ate the right ratio for the cam being used. For nice valves I'm looking $230 springs are also a cam match deal and guide plates are $50. So $300 bucks into the gt40p's and if I get aluminums later I can use my rockers over. Please feel free to correct me if I'm off base here. Another deciding factor is ive got some issues that are multiplying in my e7's currently and I have to get stuff together fast. Now I could slap all the old valves and springs and what not on the gt40p's and see about getting some used tfs 170's but I doubt I could snag em for 500