Machine shop refuses to install exhaust valve seats

He's an idiot. Find a new machine shop.

I don't know
He sees a job he doesn't think he can do properly and refused to do it

Compare that to the mechanic we read about in the exhaust section of the forum who put the motor mounts on the wrong side and then claimed it improved the cars handling and this guy doesn't seem so bad, at least he is willing to recognize and admit a job he can't perform