How would you build this 440?

It's unfortunate that you live so far away, & I'd hate to see what shipping 100 pounds across the country would cost.
Those crusty heads probably wouldn't take much to clean up. Hot tank, glass peen, check for cracks, do a valve job, surface them and send it if the guides aren't too bad
You might wanna call a machine shop and just ask.
By the way I do crustier heads than that daily.