I'm putting 2.02" valves in 360 heads ...

I can't remember where it was I saw it but I've read or seen that knurling is negative. I don't know how to do it anyway so I don't think I'll be doing that. :)
Knurling is a temporary fix for guides. It can endure for a reasonable amount of time, but not nearly as long at new guides. I used to rally Opel 1.9L engines, and would have the guides knurled once. They would last well for 5-6 rallies, turning 8000 RPM a lot. Then I would have new guides put in.