I completely and STRONGLY disagree. First off, though 22R cylinders are tough as nails, they do wear oversized and out of round, and ridge. The only solution to this is boring. Not sure where you heard that 22Rs don't need a rebuild.

Secondly, EBs heads are BETTER than OEM because of thicker walls in the coolant passages between #3 and #4, a common OEM failure point. I just put on one of his high flow heads with oversized valves and the performance is very nice - even before the rings are fully seated.

Thirdly, I would never assume a used OEM head was good and just bolt it on. Take it past your machinist and at least have him check the surface for any deformation or warping, and for smoothness. These are critical to a good headgasket seal. To not do this is like playing Russian Roulette.

I might also add that the same should be done for the block deck. This is especially true where you don't really know how often the coolant was changed, whether the motor overheated, etc. Corrosion can occur, especially between #3 and #4 in my experience at least. Any surface irregularities, such as corrosion or other lack of smoothness, will lead to premature headgasket failure. The head and block must be able to slide past each other as each expands at a different rate. It is microscopic, but it happens with iron blocks and aluminum heads.