Got some non-cracked magnum heads!
People here afraid of answering to capitalize. I'll bite.
It depends on what you've done to the heads, as for price and availability, where you are also changes price.
I think a lot of people shy away from anything that has been ported, without flow checking. Even so, it's hard to port a head without having the rest of the engine tuned properly for it. If you port them, port matching to the intake really should be checked against a block for alignment, even with a perfect gasket match and all engines are different.
This is why a lot of people like seeing cylinder heads that are left alone. You can flow check the heads, but it takes some finesse and usually some experience if you're playing with port cc's in them. You could shelve them as a head builder and do something built to order, but aside from that, I personally think they are best left alone with port work, without an engine to comply with.
The combustion chamber, polished and CC matched with some good valves, a good 3 angle valve job with stainless valves, small stems and new guides, cut for a bigger cam would look more appetizing to someone buying, but that also requires specialized work.
If I were you, I'd give a receipt to show the buyer, after you've checked and cleaned them. You could put them back together with new valves and lap them, or leave them apart and let them go to someone as a clean slate, if you want to flip them.
Be sure to give any measurements you can. a CC check on each one and valve guide size/ taper if any would be good info to any buyer. The more info you have, the less reluctant someone will be to buy somethin from you.