318 Duster Rebuild - pros and cons of keeping matching numbers

What's wrong with the engine ?
I'm just tearing down my grandsons 273, original std 67 bearings, rope main seal, no oil consumption, other than black yukky rocker arms, I shoulda left it alone.
Just wondering if leaving it alone is viable ?
"New" engine suggestion is concerning .
My 69 I bought new, wouldn't be #s matching without 3 sleeves over the years
Maybe a little home refresh...?..
I've took something like this and (while other work is being done..) pulled it apart and inspect everything.. New gaskets and seals, new timing chain, pull the heads apart and drop them off to be tanked and milled a bit... lap the valves and put new seals in....
***If the budget can withstand a cheap summit cam & lifters***
Maybe a new oil pump...
Clean and paint...