WARNING! If the heads have a lot of miles, or even if they don't, the hardening is usually all bashed out of the seats anyway.
And if they were cut for a valve job, the hardened layer is probably gone already.
Ditto for if you plan on getting a valve job done. Any cutting of the seat, and the hardening is gone.
If you're looking for a set of bolt-on heads with hardened seats, just get a set of good heads and have seats put in. It's a pretty penny, but well worth it.
But that's just MY opinion
