Need 273 Steel Head Gasket

Just for purposes of discussion - we define "waste" differently.
What is different about a race hemi vs a 273, or 170 for that matter? The question is not what is it going into - it's what does it have to do? Do you need a part that fits properly and will perform to the expected level?
I have performance shop management, machine shop, repair shop, and fabrication shop experience among other work history. Based on my experience I would have included the Cometic cost in the engine rebuild figure and just moved on. Because in terms of the business - $160 is not worth a shop employee being paid to locate them, paying to ship them, and taking the gamble that a 40-50yr old part arrives usable from a non-commercial source safely. just my opinon of course - but that's why I said what I said.