Actually you are wrong on a few points. And I seriously hesitate to give my opinion because I don't like to get involved with this never ending debate with people who have not done something.
Not knowing me or my experience, you presume much to suggest I "have not done something" simply because you disagree. You also take everything I've said out of context. Nowhere did I say "one should never put 360 heads on a 318" as you lead on. In fact, I used the example of how the 302 heads would be great heads on some 318 setups. My discussion was in the context of the OP's setup and desired outcome, which in no way will take advantage of the 360 and Super Comp components turning under 4,000 rpm with 2.73 gears as the OP says. Let's move on.