Valve Seats?

[Bruce Lancaster]

I'd say it depends on whether the existing seats are in good enough shape to be reground without going deep...assuming you want stock valve size.
I have seen engines, '52-3 type, with deep damage in seats possibly due to being run with lots of crud/very poor seating. If going oversize you can just recut, if staying stock seats would be your best bet...
From my point of view, the main advantage of seats is that there is seldom much damage to the originals and valve job is easy without sinking the valve.