273 swap to 318/ build, cost, potential, daily driver
that doesn't look too bad, you could probably get away with a quick stone hone and some rings. but if you're thinking about reusing that crank? that's gonna need cut for sure. i'd be suspect of anybody that said it'd polish out.
anyway, what's the deal with the heads? are they the early ones that have the specific angle of the dangle on the intake bolts or are they later ones that'll take all the intake manifolds? and are they in decent nick? cuz you can spend a mint on heads and wind up right back where you started.
part of doing this is making sure that the good money only spends once!