I should have preferenced my post a little better. I was leaning it tward his question regarding head changes because of a cam change. I guess I will be a little more careful next time.
No. You do not need to change heads because of a cam change. Just because it is a cam profile that came in a 350 does not require a casting that came on a 350 engine. A cam is a cam and only tells the valve when and how much to open. If your engine is working fine, just swap the cam and lifters.
I have about a dozen sets of heads around here from GM that came or were designed for 350s. The combustion chambers range from 48cc to 76cc. The intake runners currently sit anywhere from 170cc to 284cc, and intake valves from 2.02 to 2.17. There are so many castings that I can't keep track without books to tell me. As long as you don't have so small of a bore that the intake valve crashes the block, the heads don't know or don't care what cubic inch is underneath them. 3" stroke or a 4" stroke. It does not know. 4.00 bore or a 4.185 bore. Just as long as you have pisont to valve clearance.
Let me see. What heads came equipped from the factory on 305's off of the top of my head? There was the tripple nickel (14020555), the 81's the 87's, the 801's were equipped there for a short time. The 415's, the 416's, the 440's, the 520's were very common for a while, the 59's were probably the best of the heads GM put on the 305's, and as a side note, really work well with 390+ cubic inches. Then the 201's snuck on for a very little while, although I have never personally seen one. I can't really remember some of the early ones. Like I said, I need books for this. And they are all at the shop.
So I guess what I am trying to say is that there is not a 350 head. Just casting numbers GM put on the 350. There is not a 305 head, just what GM commonly put on them. Many of these casting numbers were actually installed on both engines.
But back to the question, a cam that came out of a 350, or designed for a 350 does not require heads that came on a 350 from the factory. Just swap the cam and go.