360 heads on a 318 of any benefit?

Why not ditch the 360 heads and go with a set of "J" heads or summit 318 2.02 heads? I will be building a set of roller heads from the summit 2.02 castings they are $525 a set I believe or in that area any ways.

Shawn.

J heads are 360 heads. 2.02" intake valves are also too large for a 318. Besides, I don't think he wants to spend that much money; he seems to be on a pretty tight budget.