I doubt they are tooling up a CNC machine just to cut seats. Most likely they are using a regular seat and guide machine. If you are setting up to cut say 2.02/1.60 valves, you can do a 4 cylinder head in about 10 minutes max once you have the tooling set up. So I'd say floor to floor in 12 minutes per head. That's 4 heads an hour, 32 heads a day from just one machine. Doesn't sound like a lot, but it really is for just one machine. And if you have your crap together you could cut some time off of that.