Head decision time

I am putting a budget car for the boy. Using a 72 Dart 727 manual valve body 2500 b&m converter with 355 rear gear. The power plant is a +40 318 fresh stock lower end. I am trying to decide if I am going to use 360 Heads or a set of 273 closed chamber heads. The cam is the Summit 450 lift and intake is a sp2p with an eddy 600.
I am trying to build something that will run respectable. The 360 heads will drop compression but the 273 heads are restrictive.
Any advice????