Nicks Garage 383 build

Whenever they’re “seriously sunk”, you can just look across the valve tips.
When the exhaust are sunk a lot in the chamber side…….they’re just as misaligned on top.

The tip heights showing .020-.030 off on a motor making solidly under 1hp/ci isn’t going to be a major player imo.
Of course……..that assumes they were pretty close to begin with…….which isn’t always the case.